2010 (6) TMI 469

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..... to the appellant to produce the evidence in support of their contention - Commissioner (Appeals) had considered the documents like ledger A/Cenvat credit, C.A. Certificate, Balance sheet and invoices but did not specify that what more evidence is required to verify the claim of the appellant - appellant has been able to establish that incidence of duty has not been passed on to the buyers. Accord .....

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..... issioner (Appeals) who set aside the enhanced value determined by the adjudicating authority. In result to the refund claim of Rs. 1,15,837/- filed by the appellant which was sanctioned but was ordered to credit in the Consumer Welfare Fund. The same was confirmed by the lower appellate authority. Aggrieved by that order the appellant is before me. 2. Heard both sides. 3. During the course of .....

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..... he fact that incidence of excess duty has not been passed on to the buyers. He also relied on in the case of Paper Products Ltd. v. CC (Import), Mumbai - 2009 (233) E.L.T. 227 (Tri.-Mum.) wherein this Tribunal has held that the Commissioner (Appeals) has not disputed the C.A s certificate but simply says that some more evidence was needed without specifying the nature of evidence which he would l .....

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..... pellant has produced copy of ledger, C.A. Certificate, balance sheet and invoices to establish that incidence of excess duty was not at all passed on to the buyers. By saying that Chartered Accountant s certificate needs the support of corroborative evidence without specifying which documents are required to verity that the incidence of duty has not been passed on to the buyers apart from the docu .....

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..... ithout specifying the nature of evidence which he would like to have. In this case also, the Commissioner (Appeals) had considered the documents like ledger A/Cenvat credit, C.A. Certificate, Balance sheet and invoices but did not specify that what more evidence is required to verify the claim of the appellant. The case laws cited by the learned Advocate are applicable to this case also. 5. Foll .....

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