1998 (12) TMI 269

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..... . They have requested for decision of the appeal on merits in view of their full-fledged submission thereon. However, they have relied on a judgment of the Supreme Court as reported in 1998 (99) E.L.T. 200 (S.C.). The said judgment reiterates a well-known position that Tribunal has the jurisdiction to examine a question of law which arises from facts as found by authorities below and having a bear .....

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..... an addendum to the show cause notice was issued on 17-12-1997 to the effect that as to why the claim may not be credited to the Consumer Welfare Fund under the provisions of Section 11B(2) ibid. 4. Since the appellants herein failed to produce evidence that they had not passed on the burden of the duty to their customers of the excisable goods in question, the Assistant Commissioner passed an or .....

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..... this appeal before the Tribunal. 6. Now the appellants relying on Supreme Court judgment mentioned (supra) submit that the certificate of the C.A. should be taken on record. I am unable to accept this plea of the appellants. The acceptance Certificate of C.A. is neither a new ground, nor it is a question of law. It is only an evidence regarding a fact that the burden of duty has not been passed, .....

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