9911796707
TMI Blog2012 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... uty - penal liability can never be passed on to another person who has not committed the offence - department has to prove that unjust enrichment would mean that some extra effort is required in addition to merely looking at the balance sheet or profit & loss account on the part of the department – In favor of assessee - ST/396 of 2010 - A/1073/WZB/AHD of 2012 - Dated:- 16-1-2012 - B.S.V. MURTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow an expenditure, it means that it is not added as an income and therefore the question of passing on the liability does not, arise. I find that this submission was made before the appellate authority, taken note of, but there is no discussion on this aspect. Further, the appellants had relied upon the decision of the Tribunal in the case of GIS Cotton Mill Ltd. v. CCE 2009 (237) ELT 200 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down by one decision and if two decisions are quoted, it is necessary to show why the concerned authority is agreeing with one and not with the other. In any case during the hearing the learned counsel submitted that in the case of United Spirits Ltd. v. CC (Import) 2009 (240) ELT 513 (Bom.), Hon'ble High Court of Bombay has made an observation in paragraph 28 "no authority has been brought to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944 provide for recovery of fine or penalty from any other person. The Tribunal also observed that the law does not permit transfer of penal liability by a person who has been found to have committed an offence to another person who has not. From these main observations, the Tribunal reached the conclusion that in the case of penalties the burden to show that the penalty has been passed on to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the view taken by the Tribunal in the case of Offshore Hook-up that department has to prove that unjust enrichment would mean that some extra effort is required in addition to merely looking at the balance sheet or profit loss account on the part of the department. In view of the decisions of the Hon'ble High Court of Bombay and the Tribunal in the case of GIS Cotton Mill Ltd., which cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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