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1 - 3 of 3 (0.30 seconds)M/S Indian Explosives Ltd vs The Commissioner Of Central Excise, ... on 13 June, 2012
In support of his contention, he has placed reliance on the order in their own case passed by this Tribunal vide Order No.A-1319/Cal/2001 dated 12.12.2001 and also the Tribunals decision in the case of Ideal Industrial Explosives Ltd. Vs. Commissioner of Central Excise, Hyderabad : 2008 (231) ELT 485 (Tri.-Bang.).
A. Infrastructure Ltd vs Commissioner Of Central Excise, Jaipur on 5 May, 2004
Also, in the case of A. Infrastructure (supra), the Larger Bench of this Tribunal, disapproving the observation in Indian Aluminium Cables Ltd.s case held that the provisions of Section 11B of CEA,1944 for claiming refund of duty where contracts/purchase order contains a variation/escalation clause, would not be attracted. In other words, variation clause contained in an agreement/purchase Order, ipso facto cannot qualify the assessment as provisional assessment under the Central Excise Act & Rules made thereunder.
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