9911796707
TMI Blog2007 (5) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been deposited by the respondent herein cannot be considered as duty and the findings arrived at by the learned Commissioner (Appeals) are correct, and does not require any interference - appeal dismissed - decided against Revenue. - C/743/2006 - A/1168/2007-WZB/Ah’bad - Dated:- 11-5-2007 - Shri M.V. Ravindran, J. REPRESENTED BY : Shri Samir Chitkara, DR, for the Appellant. None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods for which were clandestinely cleared by the respondent herein. During the pendency of the investigation, the respondent deposited the entire amount with the authorities. The adjudicating authority confirmed the demand under Section 28 and also imposed penalty. The respondent preferred an appeal before the first appellate authority who held that confirmation of demand of duty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid at the investigation stage and that too after the goods were already cleared illicitly and sold to a yarn broker on cash basis. When the duty was paid after the goods were already cleared and sold, the question of passing on the incidence of duty to the consumers does not arise. In any case, the amount was deposited during the investigation of the case and such deposit cannot be termed as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent herein cannot be considered as duty and the findings arrived at by the learned Commissioner (Appeals) [reproduced above) are correct. , and does not require any interference. 5. Accordingly, in view of the facts and circumstances of the case, the impugned order to the extent it is challenged against sanctioning of the refund claim to the respondent, does not require any interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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