TMI Blog2007 (11) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... d facts. Hence they are taken up together for disposal. These appeals arise from Order-in-Appeal No. 106/2006 dated 23-2-2006 320/2006 dated 18-5-2006. 2. The issue pertains to demand of interest on the duty subsequently paid on revision of prices. The goods were cleared by supplementary invoices to the customers on onward revision of prices. The appellants have paid duty but are contesting the demand of interest in the matter. Learned counsel submits that this very issue has been decided by this bench in the case of Motherson Sumi System Ltd. v. CCE Bangalore [2005 (192) E.L.T. 402 (Tri.-Bang.)} and the Mumbai bench in the case of Rashtriya Chemicals Fertilizers Ltd. v. CCE, Mumbai - 2006 (202) E.L.T. 622 (Tri.-Mum.). As th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions pertaining to failure to pay fortnightly payment in terms of Rule 173G(1)(d) cannot be invoked in the present case. The plea of the appellants is accepted by allowing these appeals with consequential relief if any." Similar finding has been rendered by this bench in the case of Alpine Housing Development Corporation Ltd. v. CCE, Belgaum - 2007 (216) E.L.T. 305 (Tri.-Bang.). The finding recorded in para 6 is reproduced herein below "6. The main points urged by the learned Advocates were: (i) The demand is premature since in terms of the Book Examination Clause, the matter has been referred to the Ministry of finance and still pending. Therefore, there is no finalization even till now. In these circumstances the demand is prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 208 (Tri.-Del.) has also held that when there is a price variation clause and the price is subsequently enhanced, then in such circumstances only differential duty is leviable. The same view has been expressed in the case of Alpine Chemicals (supra). 4. Heard learned DR, who submits that a different view has been ex pressed by the Single Member Bench in the case of M/s. Inducto Casts v. CCE C, Vadodara - 2007 (217) E.L.T. 455 (T) = (2007-TIOL-1348-CESTAT-Ahm.) 5. Learned representative submits that the decision in the case of M/s Inducto Casts (supra) is an ex-parte order of a single Member and has not considered all the other previous judgments. It is rendered sub-silensio. Learned SDR relied on the decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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