2008 (10) TMI 545

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..... dvocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. All these appeals are directed against Order-in-Appeal No. BPS (133)/2003, dated 31-3-2003. Since all these appeals are in respect of the same assessee and raising the same issue they are being disposed off by a common order. 2. Relevant facts that arise for consideration are that respondent herein filed various ref .....

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..... onsidered the facts correctly. It is his submission the price remaining the same is no proof of non-passing of the burden to the customers. He would submit that impugned order relies upon a Cost Accountant s certificate, which was not produced before the adjudicating authority. It is the submission that additional evidence was brought in for the first time before Commissioner (Appeals). He would r .....

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..... re appellate authority. It is an admitted fact that Cost Accountant s certificate was produced before appellate authority only. Since the entire issue revolves over the question of unjust enrichment, we are of the considered view that adjudicating authority should be given a chance to consider this evidence to come to a conclusion on the question of unjust enrichment. 6. Accordingly, without exp .....

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