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TMI Blog2009 (12) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... rden to the ultimate consumer - Mere submission that in view of stiff competition in the market they were forced to absorb the duty burden is not sufficient proof that the appellant did not pass on the duty burden to the consumers - It is settled that the prices remaining the same prior to or after introduction of duty does not imply that the burden of duty is not passed on to the consumers as hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under 3003 as ayurvedic medicines and preparations. As a result, the appellant sought for refund paid by them amounting to Rs. 5,51,739/- relating to the period 1-7-03 to 30-4-04. The refund claim was found to be admissible on merits by the original authority but the same was not paid to the appellant on the ground of unjust enrichment and the entire amount was ordered to be credited to the Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have reduced the prices by giving additional discount and the prices remained the same which proved that they have not passed on the burden of duty to the customers. 5. Learned Jt. CDR drawing attention to the finding of the original authority in para 11 submits that central excise duty was taken into account by them while fixing the prices and therefore, the burden of duty stands passed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch letters is not furnished. There is no reference in the said letters of any resistance of the buyers to buy the goods with the element of duty. After all, the central excise duty is an indirect tax and the role of the manufacturer and the dealer down the chain of sale is to pass on the burden to the ultimate consumer. No evidence whatsoever has been produced that there was any such stiff resista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utta v. Panihati Rubber Ltd. reported in 2006 (202) E.L.T. 41 (S.C.) = 2006 (76) RLT 541 (S.C.) relied upon by the appellant is not applicable to the facts of the present case. 7. In view of the above, decision of the authorities below in holding that the appellants have not discharged the burden to prove that the duty burden has not been passed on the dealers cannot be found fault with. I do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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