TMI Blog2018 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to the adjudicating authority to rework out the incidence of duty as per the CAS-4 certificate on record, or now available with the appellant for the relevant period - appeal allowed by way of remand. - E/1148/08-Mum & E/CO/27/09-Mum - A/85058/2018 - Dated:- 8-1-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri M.H. Patil, Advocate, for Appellant Shri V.K. Agrawal, Additional Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This appeal is filed by the appellant-assessee against rejection of refund for the period July 2000 to September 2006 in respect of excess duty paid by the appellant on clearances of their products viz. Servo Chainkote to their LPG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant failed to provide the pricing pattern of their goods along with interest and penalty as follows:- Sr. No. SCN date Period Demand (in Rs.) 01. 5.9.2003 July 2000 to July 2002 21,00,863.00 02. 8.9.2003 August 2002 to June 2003 10,78,518.00 03. 22.7.2004 July 2003 to April 2004 9,07,088.00 Total 40,86,469.00 The show cause notices were adjudicated on contest vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E O-I-A NO. DATE 01. 52,84,537.76 dt.10.3.06/13.6.06 JULY 2000 to JULY 2003 06.07.06 (AC) R-338/07-08 dt.12.2.2008 IMPUGNED ORDER 02. 29,45,862.11 dt.20.12.05 AUGUST 2003 to SEPT. 2004 14.03.06(AC) R-143/06-07 dt.27.6.06 AT/723 724/Bel/2006 dt.28.11.06 03. 30,06,099.93 dt.31.10.05/9.12.05 OCT. 2004 to SEPT. 2005 08.03.06(AC) R-142/06-07 dt.27.6.06 ----- ------ 04. 20,29,722.48 dt.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1.18 crores being for a total of ₹ 2.88 crores. Further, there is no unjust enrichment as the amounts have been paid under protest and also the selling price of LPG being much below the cost price. Further, the learned counsel demonstrated the subsidy scheme giving mechanism for under-realization settlement through subsidy/upstream discount/Government bond. It is also demonstrated that bottling cost is pegged to ₹ 1450.59 per MT (which includes ROI for LPG plant of ₹ 670/- and bottling cost of ₹ 780/- per MT). Accordingly, learned counsel prays for allowing the appeal with consequential benefit. 4. Learned AR has supported the impugned order. 5. Having considered the rival contentions, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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