CCE Vs. MEASUREMENT & CONTROLS INDIA LTD.
LAWS(CE)-2015-4-50
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 24,2015

CCE Appellant
VERSUS
Measurement And Controls India Ltd. Respondents


Referred Judgements :-

ISPAT INDUSTRIES LTD. V/S. CCE,NAGPUR [REFERRED TO]
TATA MOTORS LTD. V/S. CCE,PUNE [REFERRED TO]
COMMISSIONER V/S. ISPAT INDUSTRIES LTD. [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. SKF INDIA LTD [REFERRED TO]
KAMRUJAMA ABDUL RASHID SAYYED VS. STATE OF MAHARASHTRA [REFERRED TO]


JUDGEMENT

R.PERIASAMI,MEMBER (T) - (1.)Revenue filed both the appeals against OIA's dated 28.09.2005 and 28.02.2006. As the issue involved is common in both the appeals, both are taken up together for disposal. E/1060/2005
The brief facts in this appeal is that Department demanded interest on the differential duty paid subsequently on the price variation raised on supplementary invoices. The adjudicating authority confirmed the demand of interest and also imposed penalty of Rs. 2,00,000/ - under Rule 25(1) (a) of CER, 2001.

(2.)E/356/2006
In this appeal, interest demanded on the differential duty paid consequent to finalization of the provisional assessments. The adjudicating authority confirmed the demand of interest of Rs. 12,33,239/ - under Rule 7(4) of CER,2002.

(3.)The respondents filed appeals against both the orders and in the impugned orders dated 22/09/05 and 28.02.06, the Commissioner (Appeals) set aside the orders and allowed the appeals with consequential relief. Revenue filed appeals against the impugned orders.
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