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TMI Blog2013 (3) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhoomi Spinning & Weaving Mills (supra). So we can say that this reasoning that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. The appeal is, therefore rejected. - E/404/2010 - 350/2011 - Dated:- 23-2-2011 - Shri M. Veeraiyan, Member (T) Shri G.V.S. Sundaram, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 25/10 (M-IV), dated 26-3-2010. 2. Heard both sides. 3. The original authority vide order dated 30-4-2008 finalized provisional assessment of the appellants under Rule 7(3) of the Central Excise Rules, 2002 for the period from the April, 2006 to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee and their first stage dealers. Subsequent transactions downstream are not relevant. He also relied on the decision of the Hon ble High Court of Rajasthan in the case of UOI v. A.K. Spintex reported in 2009 (234) E.L.T. 41. In addition, he relies on the decision of the Tribunal in the cases of Commissioner of Central Excise, Madurai v. NVK Mohd. Sultan Rowther Sons - 2008 (85) RLT 742 (CESTAT-Che) = 2008 (233) E.L.T. 276 (Tribunal) = 2009 (16) S.T.R. 126 (Tribunal), and National Plywood Industries Ltd. v. Commissioner of Central Excise, Chennai vide Final Order No. 678/10 dated 22-6-2010 in Appeal No. E/592/2009, wherein it has been held that subsequent issue of credit notes is sufficient to prove that the duty burden was not passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise invoices were raised in terms of Section 12 of the Central Excise Act indicating excess amount. It was claimed that from the depot and branches they were raising invoices to the dealers indicating the composite price. Consequent to finalization they have raised credit notes to the various dealers, who are the first contact point in sale. 6.2 The decision of the Hon ble High Court of Madras focused on the issue whether the transactions between the manufacturer and the first stage dealers alone are relevant or subsequent transactions downstream are also relevant to consider the unjust enrichment provisions and held that the transactions between the manufacturer and the first stage dealers only are relevant. Further, the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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