9911796707
TMI Blog2004 (1) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... atapathy, Member (T)]. These four connected appeals are taken up for hearing together. 2. Ms. Maithili, learned Advocate for the appellants states that Appeal Nos. E/39/2002 and E/92/2002 have been filed by the Job Workers against the dismissal of refunds and Appeal Nos. E/63 64/2002 have been filed by M/s. VST Industries Limited, who have received the impugned goods from the Job Workers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Maithili submits in this regard that the additional duty was paid by the Job Workers on 3-5-1988, much after the clearance of the impugned goods during the period 1981-1984, and the reimbursement was made by M/s. VST Industries Limited to the Job Workers at a later point of time. As such, she claims that there was no question of passing on of the duty burden by the appellants M/s. VST Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, he would have to satisfy the department that the duty burden has not been further passed on. At the same time, she submits that since the excess duty amount was paid much after the clearance period, it is evident that the duty burden was not further passed on to the customers by M/s. VST Industries Limited. 5. Considering the submissions as above, we dismiss the Appeal Nos. E/39/2002 and E/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
