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TMI Blog2007 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... M - Final Order No. 494/2007-SM(PB), - Dated:- 7-3-2007 - [Order per] - The appellant seeks to challenge the order of the Commissioner (Appeals) dated 22-12-2004 upholding the order in original dated 12-5- 2004 by which the Assistant Commissioner while ordering sanction of refund claim directed the amount of refund of Rs. 3,38,360/- to be credited to the Consumer Welfare Fund. 2. The adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etics Chemicals Pvt. Ltd v. CCE, Aurangabad reported in 2002 (143) E.L.T. 17 Supreme Court. The appellant has also referred to the decision in Collector of Central Excise v. Metro Tyres reported in 1997 (94) E.L.T. A51 (SC), upholding the decision of the Tribunal which was reported in 1996 (82) E.L.T. 95, in which it was held that where the assessee was showing composite prices and the duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration, it should be inferred that duty incidence has not been passed on, cannot be accepted in view of the decision of Apex Court in CCE, Mumbai-II v. Allied Photographics India Ltd., reported in 2004 (166) E.L.T. 3 (S.C.), in which it was held that "uniformity in price before and after the assessment does not lead to the inevitable conclusion that incidence of duty has not been passed on to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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