2017 (12) TMI 947

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..... spondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dated 22.5.2014 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of transformers and allied items and during the disputed period, appellant cleared 3 Nos. of 16 .....

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..... ords. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to the provisions of the Act. He further submitted that whenever there is price variation clause, and if the duty paid is more at the time of clearance of the goods, then the assessee is entitled to refund of the excess duty paid and Section 11B of the Centra .....

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..... * Rajasthan Cylinders & Containers Ltd. Vs. CCE: 2004 (166) ELT 474 (Tri.-Del.) * Punjab Digital Indus. Systems Ltd. Vs. CCE: 2008 (232) ELT 811 (Tri.-Del.) * Premier Plastics Pipe Indus. Vs. CCE, Raipur: 2006 (205) ELT 938 (Tri.-Del.) * Surya Coach Builders Vs. CCE: 2010 (261) ELT 1115 (Tri.-Bang.) * Indian Explosives Ltd. Vs. CCE: 2012-TIOL-1679-CESTAT-BANG. 6. After considering the .....

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