TMI Blog2018 (4) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act read with Central Excise Valuation Rules, 2000 - Held that: - the Commissioner (Appeals) had allowed the appeal filed by the Respondent on the ground on revenue neutrality holding that if duty had been paid by the appellants at the time of clearances, the same would have been available as cenvat credit in the hands of the buyer. Even of the appellants pay the differential dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the period April 2004 to 15th August 2005 cleared the aforesaid goods at lower rate than those mentioned in their pricing circular and thus not followed the principles of transaction value in terms of Section 4 of the Central Excise Act read with Central Excise Valuation Rules, 2000. The adjudicating authority confirmed the demand. The appellants took up the appeal with the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learances at lower price to their customer who had invalidated the advance Licence in favour of Respondent whereas to other buyers the goods were cleared at higher rate. He submits that the case on merits is covered by case of IFGL Refractories Ltd. Vs. CCE Bhbneshwar II 2005 (186) ELT 529 (SC). He also submits that revenue neutrality being a fact has to be examined properly. He relies upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (TRI). 4. We have carefully considered the submission made by both sides. We find that the Commissioner (Appeals) had allowed the appeal filed by the Respondent on the ground on revenue neutrality holding that if duty had been paid by the appellants at the time of clearances, the same would have been available as cenvat credit in the hands of the buyer. Even of the appellants pay the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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