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TMI Blog2006 (1) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Gupta, Co-Secy, for the Appellant. Shri S.L. Meena, DR, for the Respondent. [Order]. This appeal is directed against the order in appeal-dated 12-12-2003, which upheld the order in original rejecting the refund claim of the appellant. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of ghee and milk powder. The products manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was contended that, the burden of duty was not passed on to the buyers by showing a circular issued by Haryana Dairy Development Co-op Federation Ltd. It was explained that the appellant is a member of the said co-operative federation and are manufacturing the products under lease agreement from the co-operative federation. The advocate produced the duty paying documents and the invoices issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during relevant period cleared the products on payment of appropriate rate of duty from their manufacturing unit to the depots of the Haryana Dairy Development Co-op Federation Ltd. The duty paying documents categorically state that the goods have been cleared to Haryana Dairy Development Co-op Federation Ltd. This would definitely lead to conclusion that the goods were not cleared to their own d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nconvenience to the manufacturer the burden of discharging of duty liability is postponed, to the time of removal of the manufactured goods. The appellants cleared the excisable goods from their manufacturing facility at the time when the said goods were chargeable to duty. Once the goods are liable to duty during the relevant period and cleared on discharge of such liability from the place of man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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