COMMISSIONER OF C. EX. Vs. JAGSONPAL PHARMACEUTICALS LTD.

JUDGEMENT

(1.) This appeal has been preferred by the Revenue against the impugned order -in -appeal dated 19 -3 -2002 passed by the Commissioner (Appeals) vide which he has reversed the order -in -original dated 19 -10 -2001 of the Deputy Commissioner and allowed the refund claim of the respondents.

(2.) The respondents filed a refund claim for Rs. 30,78,912/ - on the ground that during the period from 1 -11 -99 to 29 -2 -2000 they had cleared excisable goods from the factory gate at the prices declared under Rule 173C of the Central Excise Rules, but those goods were subsequently sold from their depots at lower prices. On receipt of their application for refund claim, a show cause notice was issued to them as to why this claim should not be rejected on the ground that the duty was paid correctly at the prices prevailing at the time of removing of the goods. The Deputy Commissioner rejected their claim through the order -in -original. But the Commissioner (Appeals) had allowed the same.

(3.) We have heard both the sides and gone through the records.