2004 (10) TMI 506

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..... condition of pre-deposit and hear the appeal with consent of the parties. Heard Shri J.R. Madhiam, JDR for the Appellant and Shri Kartik Kurmy, Advocate for the Respondent. Shri J.R. Madhiam, ld. JDR submits that the refund allowed by the Commissioner, Central Excise and Customs (Appeal), Bhopal is contrary to the settled principle of law laid down in the case of Grasim Industries (Chemical Divisi .....

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..... ted. 3. It is clear from the letters written by the Steel Authority of India Limited, Rourkela to M/s. Orissa Industries Limited that the reduced element of excise duty was deducted from the bills by the Steel Authority of India which is evident from the letter dated 15-2-1997. In the instant case passing of incidence of duty to the buyer or by the buyer to his customer down the chain does not a .....

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