9911796707
TMI Blog2012 (6) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... eir dealers - Held that:- Since, appellants have not produced any evidence in the form of Chartered Accountant statement or balance sheet, other than making a statement that they have passed on discounts and discounts includes the element of excise duty also, to show that there is no unjust enrichment, hence appellant's plea stands rejected. - E/3123 of 2010 - - - Dated:- 4-5-2012 - Mr. B.S.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of the discounts could not be determined at the time of clearance of the goods. (ii) As soon as the quantum of discounts were determined the credit notes were issued. Credit notes for the half year April 1991 to September 1991 were issued on 31st Oct 1991. The appellants crave to refer to page 45 to 47 of the Appeal Memorandum in this connection. The discounts given were inclusive of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in the Appeal Memorandum in support of their case. (v) On the basis of the submissions made hereinabove and on the basis of submission made in the Appeal Memorandum it is most respectfully prayed that the impugned order may be set-aside with consequential relief. 3. After hearing the learned DR, who submitted that other than stating that they had passed the discount to their dealers, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, I find myself in agreement with the submissions made by the learned AR that appellants have not produced any evidence other than making a statement that they have passed on discounts and discounts includes the element of excise duty also, to show that there is no unjust enrichment. Under these circumstances, I find no merit in the appeal filed by the appellant and accordingly, reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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