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TMI Blog2007 (4) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V.J. Sankaram, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 70/2004, dated 12-10-2004 passed by the Commissioner of Customs and Central Excise (Appeals), Guntur. 2. The issue relates to the granting of refund claim to the respondent. There was dispute with regard to the dutiability of pan masala. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the respondent, there is mention of excise duty and the respondent reduced the dealers' price to the extent of excise duty component, which clearly proves that the incidence of excise duty has been passed on to the dealers. (iii) The following case laws are relied on : (a) CCE v. Gopi Synthetics Ltd. - 2004 (164) E.L.T. 172 (Tri.-Mumbai.) (b)& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have taken upon themselves the burden of excise duty. The fact that excise duty was shown in the invoice is not conclusive evidence to say that the excise duty burden has been passed on to the buyers. Hence, the inference of Commissioner in grounds of appeal (vi) is not correct. There are several decisions, which hold that when the Chartered Accountant certifies that the duty burden has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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