TMI Blog2013 (7) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Pune [2004 (7) TMI 145 - CESTAT, MUMBAI] is squarely applicable to this case where appeal filed by Bajaj Tempo Ltd. was allowed holding that such an adjustment is proper. Appeal allowed - decided in favor of appellant. - E/10593/2013 - Final Order No. A/10882/2013-WZB/AHD and Misc. Order No. M/13405/2013-WZB/AHD - Dated:- 23-7-2013 - Shri M.V. Ravindran, Member (J) and H.K. Thakur, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He relied upon the following case laws :- (i) Bajaj Tempo Ltd. v. CCE, Pune [2004 (172) E.L.T. 473 (Tri. - Ahmd.)] (ii) Sopariwala Exports Pvt. Ltd. v. CCE, Vadodara-I imported order dated 17-1-2013 - 13-2-2013 passed by WZB, Ahmedabad in appeal No. E/948/2011 [2013 (291) E.L.T. 70 (T)]. 3. Shri K.J. Kinariwalla, learned AR argued that appellant cannot make such adjustment of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid at the time of clearance from the factory on the value of sale prevailing at the depot at the relevant time, even if the same goods cleared and subsequently sold from the depots at a higher or lower price. In spite of the above position of law appellant has undertaken an exercise of adjustment of duty when goods cleared from factory, on payment of duty at a value, are sold at higher/lower pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... element at the time of sale of goods from the depots when appropriate duty has been paid at the time of clearance from the factory. Even if such an exercise is done by the appellant there will not be any unjust enrichment when more duty is paid by the appellant at the time of clearance of goods from the factory and lesser duty is passed on to the customers at the time of sale of same goods from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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