2015 (6) TMI 466

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..... it cannot be said that the incidence of duty has not been passed on to the ultimate consumer and was borne by the appellant. - No merit in appeal - Decided against the assessee. - Appeal No. E/808/05-Mum - Final Order No. A/1051/2015-WZB/EB - Dated:- 22-4-2015 - P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Shri Mayur Shroff, Adv. For the Respondent : Shri .....

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..... order, the appellant filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide the impugned order dated 10.12.2004 also rejected the appellant's claim on the grounds that the appellant has failed to establish that the amount of excise duty for which refund is being claimed is not borne by them. 2. Heard both sides. 3. We have also perused the records. The only conte .....

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