2007 (6) TMI 456

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..... r : S.L. Peeran, Member (J)]. Both the Revenue s appeals arise from the Order-in-Appeal Nos. 150 151/2004 dated 15-12-2004. The Commissioner (Appeals) after due examination of the matter noted that where the goods are captively consumed and exempted by respective Notifications, they are not required to pay duty. He also referred to the Tribunal judgment rendered in the case of Commissioner .....

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..... ered in the case of Union of India v. Solar Pesticide Pvt Ltd. reported in 2000 (116) E.L.T. 401 (S.C.) wherein it has been clarified that the assessee is required to discharge burden of unjust enrichment. 3. The learned Consultant submits that they had discharged the burden by showing the price to be constant. He refers to the Annexure to the Paper Book filed and also relies on large number of .....

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..... considered the submissions made by both the sides. The assessee has shown that the price of the final products has not been influenced on the intermediate products. They had admitted before the Commissioner (Appeals) that the burden of duty has not been passed on to the consumers. The order passed by the Commissioner (Appeals) is legal and proper in the light of the judgments relied on by the lea .....

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