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TMI Blog2008 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the refund of Rs. 46,010/- and penalty of Rs. 5,000/- was rejected. Facts of the case is that in the year 1997, the appellant cleared old and used ball bearings as scrap. The Show Cause Notice was issued on 31-12-1997 demanding duty of Rs. 46,010/- in respect of the old and used ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty to the customer. The appellant has relied on the decision of the Tribunal in the case of Industrial Cables (I) Ltd. v. Commr. of C. Ex., Chandigarh reported in 2002 (140) E.L.T. 543 (Tri.-Del.). 3. The contention of Revenue is that under the Central Excise Act, the burden of duty has been passed and the same is receivable. The onus is on the assessee to show that burden has not been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied on the ground of unjust enrichment in absence of any evidence to show that actually the duty paid has been recovered from the customers. It is also pertinent to mention that in case of penalty, the principles of unjust enrichments are not applicable. In the present case, the duty and penalty was paid subsequent to the clearance of goods and there is nothing in the accounts book of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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