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Krishna Electrical Industries Ltd. Versus CCE, Indore

2017 (2) TMI 765 - CESTAT NEW DELHI

Price variation clause - self adjustment - the appellant adjusted the excess paid differential duty with the short paid duty - whether such adjustments were proper? - Held that: - The central Excise law provides for claiming refund of excise duty pai .....

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the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - appeal dismissed - decided against appellant. - E/318/2011-EX(DB) - A/56371/2016-EX[DB] - Dated:- 20-12-2016 - Mr. (Dr.) Satish .....

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nt is a manufacturer of electrical wires and cables and are availing Cenvat credit on the inputs and capital goods. The appellant used to clear their goods through depot and in the case of price increase, pay the differential duty on such increased p .....

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wever, in respect of certain other periods, the goods were sold at lower rates from the depot. The appellant adjusted the excess paid differential duty with the short paid duty. Revenue took the view that such adjustments were not proper. There view .....

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confirmed the demand of differential duty to the tune of ₹ 83,174/- along with payment of interest and penalty. When the order was challenged before commissioner (Appeals) the same was upheld. Hence, the present appeal. 2. With the above backgr .....

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ur: (1) S.D. Fine-Chem Ltd. Vs. Commissioner of C. EX., Vadodara 2015 (324) E.L.T. 181 (Tri. Ahmd.). (2) NOCIL Vs. Commissioner of C. EX., Belapur 2015 (329) E.L.T. 912 (Tri. - Mumbai). (3) Bajaj Tempo Ltd. Vs. Commissioner of Central Excise, Pune 20 .....

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ufactured by the appellant have been cleared from the factory to the depot from where they have been cleared to the ultimate customer on payment of duty. It is evident from the facts of the case that the sale of the goods has taken place at depot. In .....

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rom the factory. Section 4 of the Central Excise Act provides for payment of Central Excise Duty on transaction value prevalent at the time and place of removal of the goods. In this case since the goods are not sold at the time of their clearance fr .....

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