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Databyte Equipments Pvt. Ltd. Versus CCE Pune III

2016 (8) TMI 1099 - CESTAT MUMBAI

Demand of differential duty - duty short paid by showing the lower prices to their products which were cleared to few buyers than the prices they have charged to other buyers - Held that:- we find that the first appellate authority has not considered .....

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r back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. - Appeal allowed by way of remand - E/02/07 - A/89052/16/EB - Dated:- 8-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. D .....

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rused the records. 3. On perusal of records, we note that the issue involved in this case is regarding the demand of differential duty from the appellant on the ground that they have short paid the duty by showing lower prices to their products which .....

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re different for same class of customers hence the demand for differential duty arises. 4. On consideration of the submissions made by both sides, we find that this matter was remanded back to the first appellate authority vide order No. A/1963-1964/ .....

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he matter was sought to be kept in abeyance due to the application for Rectification of Mistake filed by the assessee. We were informed that the said application for ROM is already rejected. Be that as it may, we find that the first appellate authori .....

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