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TMI Blog2010 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... t discharged the burden of proving that they had not passed on the service tax to the customers. Commissioner not conducted verification of certificate produced to reach conclusion and not devoted sufficient time and energy to record his finding. Held that – prima facie strong case. Pre deposit waived. - ST/494/2009 - S/313/2010-WZB/AHD, - Dated:- 30-3-2010 - Shri B.S.V. Murthy, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants submitted that Assistant Commissioner had considered the issue and had held that as a receiver the question of unjust enrichment does not arise. Further, he also submitted that appellant is a branch of a company manufacturing and distributing fans and price is fixed by the company and whether appellant branch paid the service tax on full amount or part amount, the price of the product i.e. f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed by the Hon'ble Supreme Court and submitted that under the similar circumstances unjust enrichment would not be attracted. 3. I have considered the submissions. I have gone through the Chartered Accountant certificate produced by the appellant and also I have gone through the order passed by Commissioner. I would like to reproduce Para 12 which gives discussion and finding forming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en of disproving unjust enrichment is not discharged by them. The demand is not discharged by them. The demand is therefore confirmed." (Reproduced exactly as in the order) 4. The reproduced Para shows that Commissioner has not devoted sufficient time and energy to record his findings and has not conducted the verification of the certificate produced by the appellant to reach the conclusion. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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