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TMI Blog2012 (12) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER To resolve the issue following extract from first appellate order has self-explained the issue : "In the show cause notice issued by the Department, I have not come across any specific allegation that the incidence of duty had been passed on by the appellate to the customer. The allegation on the other hand is in the nature of surmise inasmuch as the Department in the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the goods are sold or cleared for sale on provisional basis at a higher price it has to be assumed that the burden has been passed on to the customer cannot be accepted. Passing on the burden of Excise duty to customer/consumer cannot be left in the realm of presumption. Specifically when the appellant has successfully showed that reimbursement of duty realized from customers against the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowed the word "duty passed on". Here the word is "duty and not Cenvat credit and further words duty passed on materializes only when the duty involved has been collected from buyer and as in the case the duty collected is as per final bills made subsequently, the duty reimbursed against the final bills only can be said to "have passed on" and not the duty indicated in invoices and paid by appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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