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TMI Blog2015 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... nan, Advocate For the Respondent : Shri K.P.Muralidharan, AC (AR) ORDER Per R. Periasami The appeal is filed against OIA dt. 16.7.2004 passed by Commissioner of Central Excise (Appeals), Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced copy of worksheet as per the annexure to the show cause notice which is already enclosed at pages 25 to 27 of the appeal folder. They have also produced separate worksheets showing the refund amount arising out of each invoice in the form of annexure to worksheet at pages 21, 22, 23 which is reflected as per the annexure to SCN starting from 3.4.96 to 31.3.97 and listed out all the invoices an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (167) ELT 422 (Tri.-Mumbai). 4. Ld. A.R reiterates the para-4 of OIA and also annexure to SCN and submits that amount is not small and it ranges from Rs. 53000 to Rs. 57000/-. He submits that Commissioner (Appeals) has rightly held that appellants have not produced document evidencing passing of incidence of duty to customers. He relied on the following citations :- (1) SRF Ltd. Vs CC Chennai 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LAA. As regards the demand of proof of evidence on payment of Rs. 1,07,245/-, we find from extract of RG-23C Part II at page 24 which clearly shows that at Sl.No.1, there is an endorsement in the RG-23C Part II showing payment of Rs. 1,07,245/- towards SCN OC NO.403/97 dt.31.3.97. This debit was made towards the SCN which clearly confirms that appellant debited entire amount in RG-23C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit. The citations relied on by Ld.AR are not applicable since the amount was already paid towards show cause proceedings and not due to variation in price. The Tribunal's order in the case of Plas Pack Industries Vs CC (supra) is squarely applicable to the facts of this case. As duty is paid subsequent to clearance o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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