ANDHRA CYLINDERS Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. 32/2004 CE dated 31.3.2004 by which the refund claim by the assesses has been rejected on the ground of time bar. The appellants contend that the assessments were provisional. The appellants are manufacturers of LPG Cylinders. They had contract with various oil companies viz., IOCL, BPCL and HPCL for supply of Cylinders. Initially they cleared the Cylinders on payment of duty based on the previous year's price. However, the prices of the Cylinders were reduced for the period in question. Since they had paid the duty on higher value, they claim the refund. The refund was rejected on the basis of time bar.

(2.) THE learned Counsel submits that in the appellant's competitor's cases, the same Commissioner has allowed the refund claim on the similar issue while in their case it has been rejected. The Revenue had come in appeal against the order allowing the refund in the case of CCE v. Hyderabad Cylinders Pvt. Ltd. and the Tribunal rejected the appeal by Final Order No. 692/2006 dated 22.3.2006. Similar orders have been passed by this Bench by rejecting the Revenue appeals and also in CCE v. Telk Ltd. by Final Order No. 4 -10/2005 dated 4.1.2005 as reported in 2005 TIOL 485. The learned Counsel has produced the copy of both the orders and contended as the issue is covered in their favour, the appeal be allowed with consequential relief.

(3.) THE learned JCDR reiterated the Departmental view.