9911796707
TMI Blog2008 (10) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order]. This is an application for rectification of mistake in Tribunal s order No. A/1221/CIV/SMB/2007 dated 1-9-06. The application states that in para 3 of the Tribunal s order it has been held that there is no finding by the Dy. Commissioner as to whether he is satisfied about the production of evidence or not. It is the revenue s contention that this observation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April to December 1999 of AgrEvo India Ltd. which is not relevant to the period of imports i.e. imports were made during 1995, 1996 and 1997. (b) The appellant submitted Chartered Accountant certificate dated 30-3-05 of M/s. V.I. Bhatia Co., which is not showing the costing and sales price of the products as well as the same is not explaining how the appellant borne the burden of impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions. I find that the appellant has produced before the Dy. Commissioner the balance sheet and the Chartered Accountant certificate who has certified that the burden of additional deposit has not been passed on to their customer. He also made a positive statement that the revenue deposit shown in the balance sheet was not added for costing of their production and therefore was not passed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find mention in the order in original but a new case is being made out. The Tribunal has rightly observed that once the appellant has discharged his burden by producing documents in support of his contention that the incidence of duty has not been passed on, it was for the revenue to spell out what documents were needed to prove that the incidence of duty has not been passed on. In the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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