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TMI Blog2011 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the records to come to the conclusion that duty has not been collected - Held that Waste and scrap was not liable to duty when it was cleared and original adjudicating authority's observation that the duty amount was not indicated separately is irrelevant - The appellant had produced Chartered Accountant's certificate.This could have been verified - Hence, appeal of revenue disposed off. - E/499/2010 - Final Order Nos. A/1785-1786/2011-WZB/AHD - Dated:- 5-10-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri R.Srova, JDR for the Revenue. Per: Mr.B.S.V. Murthy: The appellant is engaged in manufacture of excisable goods viz. Polyethylene Jelly Filled Cables falling under Chapter 8544 of Customs Excise Tariff Act, 1985. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the personal hearings, the original adjudicating authority held that refund is hit by bar of unjust enrichment. Respondents filed appeal against this decision and Commissioner (Appeals) in the impugned order held that the directions given by Commissioner (Appeals) in remand order have not been implemented by original adjudicating authority and allowed the appeal. Revenue is in appeal against this decision. 2. Ld.JDR submits that it was the responsibility of the respondent to produce the necessary records based on which the Chartered Accountant has given certificate and non-production of records on the basis of which Chartered Accountant's certificate was issued is the fault of the assessee. He also submitted that as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When there was no duty, there is no question of showing duty element in the invoice. When no duty was leviable, according to the belief of the respondent and which was upheld by the Tribunal finally, the question of any recovery of duty at the time of raising invoice does not arise. Since whole amount of Rs.10 lakhs (Rupees Ten lakhs only) was paid after the sales over the period of 3 years was over, the question of recovery of this amount from customers does not arise. Chartered Accountant's certificate should have been accepted, since the Chartered Accountant examined the records and the accounts to verify that whether there was unjust enrichment or not. I find that the grounds taken by the respondent in the cross objection are very vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all the relevant records. 4. In my opinion, there is no point in allowing further litigation on this issue. The issue is quite clear. Waste and scrap was not liable to duty when it was cleared and original adjudicating authority's observation that the duty amount was not indicated separately is irrelevant. The appellant had produced Chartered Accountant's certificate.This could have been verified. Directions of the Commissioner (Appeals) in the remand order to conduct detailed verification have not been followed. Only 2 personal hearings are offered on 28.08.07 and 29.07.07 at the first stage and on 20.11.08 and 21.11.08 at the second stage. Thus, only 2 personal hearings were offered. There is no indication that adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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