9911796707
TMI Blog2008 (7) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellants are independent textile processors engaged in the manufacture and clearance of fabrics with the aid of hot air stenter. The annual capacity of production in respect of the appellant was fixed by the Commissioner including the length of gallery installed or attached t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty amount was not shown with break-up and they have only shown composite price. He held that based on the documents, they were not able to prove conclusively that duty burden has not been passed on. 3. The appellant have made written submission. They rely on the judgment of Mumbai High Court in Om Textile case as reported in 2006 (74) RLT 233 (Mumbai) in support of their contention that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices during the material period, a composite price and duty was not indicated separately, burden to prove that incidence of duty has not been passed on to the customer, is discharged by the assessee. They also claimed that if they had shown the duty in the invoices more than the amount paid by TR6 challan, situation would have been different. They also cited the judgment of Supreme Court in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surement of gallery as per CBE C Circular dt. 27-2-99 and revised APC was fixed on 7-5-99 and 31-8-99. Refund claim has been made for the period Dec. 98 to Feb. 00. 5. As regards unjust enrichment, the Supreme Court had observed in Para 8 of Panihati Rubber Ltd. case cited by the appellant wherein even if levy of excise duty is held to be illegal if it is found that the assessee had in fact pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gregate duty and therefore it does not prove conclusively that the incidence of duty has not been passed on. Their appeal fails on this account also. The Tribunal in the case of CCE Ahmedabad v. Gopi Synthetics Ltd. cited in 2004 (164) E.L.T. 172 (Tri-Mumbai) has also held that the bar of unjust enrichment applies in such cases. 6. In view of the above, we hold that unjust enrichment principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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