2007 (1) TMI 361

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..... this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld consequential refund of duty paid by the respondents subject to verification by the proper officer for the incidence of duty has not been passed on to the customers. 2. The contention of Revenue in the present appeal is that the respondents paid duty on 24-3-99 suo motu and not .....

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..... ioner (Appeals) whereby the adjudication order confirming this amount was set aside. However, I find that the Commissioner (Appeals) in the present impugned order, allowed consequential relief subject to verification that incidence of duty has not been passed to their customers Therefore, I find no infirmity in the impugned order. The appeal is dismissed. (Order dictated and pronounced in the Co .....

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