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TMI Blog2010 (3) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... ion given by the Appellant the standard practice followed by the company is that no tax and duties paid directly by the company are to be taken in the cost sheet - no evidence on record even now that duty paid, which is subject matter of this refund, are not added to the cost of their final product - The Appeal is dismissed. - E/EDM/214/2005 - A-238/KOL/2010 - Dated:- 30-3-2010 - S/Shri S.S. Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esticides Pvt. Ltd. - 2000 (116) E.L.T. 401 (S.C.). 2. Contention of Appellant is that before the adjudicating authority Appellant produced a Chartered Accountant Certificate to the effect that burden of duty has not been passed on and the same has not been accepted by the adjudicating authority. Thereafter the Commissioner (Appeals) also upheld the findings of the adjudicating authority in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the Chartered Accountant which is only to the effect that as per the information given by the Appellant the standard practice followed by the company is that no tax and duties paid directly by the company are to be taken in the cost sheet. There is no evidence on record even now that duty paid, which is subject matter of this refund, are not added to the cost of their final product. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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