2000 (4) TMI 271

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..... l filed by the Revenue. The department has come in appeal on the following grounds :- (1) The Commissioner (Appeals) has failed to appreciate the facts of the case that the assessee had charged the duty amount from his customer through the invoices including the price of the impugned goods. The Commissioner (Appeals) has also mis-applied the ratio of the judgment given by the CEGAT in the case .....

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..... payment/adjustment are made same cannot be taken cognizance of for the purpose of Section 11B. Therefore, the original adjudicating authority was right in crediting the refund claim in the consumer welfare fund. From the invoices and the facts of the case it has been established that the duty liability was passed on to the customer and subsequently credit notes were issued to the customers to defe .....

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..... them has not been passed on to the buyer. On the other hand, Commissioner (Appeals) has accepted the contention of the party relying upon the decision of the Tribunal in the case of M/s Oswal Spinning Mills, particularly, in view of the affidavit filed by the party. In view of the decision of the Tribunal in the case of Raj Processors (India) referred to above it is clear that when once the duty h .....

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