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TMI Blog2016 (5) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT, MUMBAI] and CCE Mumbai Vs Allied Photographics India Ltd [2003 (11) TMI 91 - SUPREME COURT OF INDIA] whereas the Adjudicating authority did not whisper anything about the documents submitted by the appellant. This clearly shows that no verification in respect of unjust enrichment was carried out by the Adjudicating authority.Therefore, the impugned order is set aside and appeal is allowed by way of remand to the Adjudicating authority. The appellant shall produce all the documents necessary to verify that incidence of refund amount has not been passed on to any other person. - Appeal disposed of by way of remand - Appeal No. E/638/11 - A/86553/16/SMB - Dated:- 29-2-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er(Appeals) who upheld the order in Original by rejecting the appeal of the appellant, therefore the appellant is before me. 2. Shri. N.S. Patel, Ld. Counsel for the appellant submits that the appellant have submitted all the necessary documents to the Original authority which was not considered by him. He also submits that he prepare to submit all the necessary documents once again as well as any additional documents which is required by the Adjudicating authority if an opportunity is given. He further submits that the appellant have cleared the goods on MRP based Value under Section 4A. Excess duty was paid only due to mistake that instead of 40% abatement was reduced @38% therefore MRP does not get affected due to the excess payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sper anything about the documents submitted by the appellant. This clearly shows that no verification in respect of unjust enrichment was carried out by the Adjudicating authority. In view of the above facts, I set aside the impugned order and allow appeal by way of remand to the Adjudicating authority. The appellant shall produce all the documents necessary to verify that incidence of refund amount has not been passed on to any other person. The Adjudicating authority shall pass the denovo adjudication order after affording personal hearing to the appellant and matter may be disposed of within a period of three months from the date of receipt of this order. Appeal is disposed of by way of remand. (Dictated in court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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