2011 (2) TMI 726

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..... that:- Appellant should be given a second chance to go before the original authority to demonstrate the Balance Sheet and Chartered Accountant's Certificate that the impugned amount is shown as receivables from the Government and that the differential duty amount has not been passed on to the buyers - Therefore, set aside the impugned order and remand the matter to the original authority for givi .....

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..... and higher duty. He states that when the price is not varied, the bar of unjust enrichment is not attracted as per the ratio of the decision of the Hon'ble Calcutta High Court in the case of CCE, Calcutta-III Vs. Panihati Rubber Ltd. - 2004 (172) ELT 310 (Cal.). 3. However, we find that a three judges Bench of the Hon'ble Supreme Court in the case of CCE, Mumbai-II Vs. Allied Photographics Ind .....

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..... demonstrate the Balance Sheet and Chartered Accountant's Certificate that the impugned amount is shown as receivables from the Government and that the differential duty amount has not been passed on to the buyers. 5. Accepting the prayer, we set aside the impugned order and remand the matter to the original authority for giving another opportunity to the appellants to prove that they have not .....

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