2007 (11) TMI 117

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..... ons of Section 4A of the CEA - they had not charged any amount from the customers for the free sample - evidence shown regarding non-passing of amount of refund to their buyers - In the cases of assessment done u/s 4A, the evidence is only the invoice, document which would indicate whether the refund claim is passed on to the customer or not – refund allowed
Shri M.V. Ravindran, Member (J) [ O .....

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..... ppeals) held as under: "I have carefully gone through the records of the case and the submissions both written and oral, made by both sides. My observations are as under :- (1) The short point for decision in this case is if JLMIL had any occasion to pass on the burden of duty paid by them on free samples (given along with their product on sale) and if so, did they actually pass it on. (2) From .....

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..... aim rejected by the AC was not correct. The only legal course open to them was to file an appeal against the OIO under Section 35 of CEA, 1944. JLMIL cannot used this departmental appeal as a platform, to raise this point at this stage. I need not and do not go into this point". On perusal of the records and considering the above reproduced portion of the order, it is seen that the respondents ha .....

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