9911796707
TMI Blog2000 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... hia, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. The appellant purchased carbon black feed stock input in its manufacturing process from M/s. Indian Petrochemicals Corporation Ltd. (hereinafter IPCL), the manufacturer and took the credit of duty paid on it. Subsequently the IPCL paid duty stated to have been short levied on some account. Credit of this amount claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a voluntary act of M/s. IPCL which resulted in payment of duty. The Assistant Commissioner records that in the absence of facts such as suppression of facts, proviso to Section 11A of the Act could not apply and the duty payable would be limited to the six month period, May to November, 1997 and further records that IPCL was persuaded by the officers of the department to pay the duty (of Rs. 3.3 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .77 lakhs form IPCL. If this is the case incidence of duty to this extent has been passed on. We are told by the advocate for the appellant that the amount of duty involved in this appeal is only Rs. 116.77 lakhs. Accordingly it has to be held that incidence of duty has been passed on. 5. The appeal is therefore allowed and impugned order set aside. Consequential relief if permitted by law. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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