TMI Blog2008 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... upward price revision in the instances covered by the material period - appeal is allowed by way of remand to the original authority to take a decision afresh in view of findings of HC of Bombay in similar case, in which demand was set aside - E/656/2007 - 33/2008 - Dated:- 17-1-2008 - Shri P. Karthikeyan, Member (T) [Order per]- This is an application filed by M/s. Senthil Engineering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 2005 to March, 2006. Moving the application, the learned counsel for the appellants submits that the appellants had paid the differential duty immediately on receiving supplementary amounts following price revision from TNEB. However, he is not sure of the time gap, if any, between the date of receipt of additional amount and the payment of duty due thereon. He relies on the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee learning about the price rise and payment of differential duty. He also relies on a decision of the Tribunal in Commissioner of Central Excise, Coimbatore Vs Precot Mills Ltd. [2007 (212) E.L.T. 483 (Tri.-Chennai)], wherein the Tribunal had taken into account the interpretation relating to provisions concerning interest contained in Sections 139 and 215 of the Income-Tax Act. The ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld SDR does not advance the Revenue's case as the provisions of the Income-Tax Act interpreted by the apex court are not made known. Moreover, the High Court had passed the judgment after studying the particular facts and the relevant law in the Rucha Enterprieses case. The Hon'ble High Court had made the following observations in para 5 which is reproduced below:- "………..there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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