TMI Blog2002 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) rejecting its claim for refund of an amount of Rs. 2,08,695/-, the assessee has come up in appeal. 2. It is not disputed before us that the appellant has paid excise duty on a higher amount than what was really received by them as price of the cable from DOT. But the learned Departmental Representative submitted that when the price is reduced after the clearance of the goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of reduction in copper wire rod prices beyond the original scheduled delivery date shall be passed on to the purchaser." 4. The above terms would clearly show that the price agreed between the parties is subject to fluctuation. Clearance was not against firm price. The stand taken by the Revenue that it is a case of post sale reduction of price is not correct. Price reduction in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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