TMI Blog2004 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... 03, dated 31-10-2003 by which the Commissioner (Appeals) has confirmed the rejection of refund claim filed by them. 2. Shri Y.K. Kumar, learned Advocate, submitted that the appellants manufacture LPG cylinders for supply to Public Sector Undertakings such as Indian Oil Corporation Ltd., BPCL HPCL; that they had supplied cylinders to M/s. HPCL @ Rs. 637.17 per cylinder on provisional basis; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only provisional one; that the Tribunal in the case of Telephone Cables Ltd. v. CCE., Chandigarh, 2003 (154) E.L.T. 237 (T) has held that when the price agreed between parties is subject to fluctuation, it has to be taken that as and when such goods were cleared, the price was only the reduced price eligible under the terms of the agreement; that the Tribunal has, further, held that "the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petroleum Corporation Ltd. was a provisional price. It is also apparent from the purchase order brought on record by the appellants. Subsequently, the price of the LPG, manufactured and cleared by the appellants, has been finalised between them and their buyers, HPCL. We also observe that M/s. HPCL has clearly mentioned in their letter dated 28-5-2002 that they have paid @ 575/- per cylinder only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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