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TMI Blog2016 (8) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... isions, under different circumstances it has been held that the duty element has not been passed on. But on careful consideration of these case laws we find that the facts of the present case are totally on a different footing from those. Therefore, these case laws are of no help to the appellant. Appellant failed to passed the test of unjust enrichment - Decided against the assessee. - E/3466-3467/2005-EX(DB) - FINAL ORDER NO. 52381-52382/2016-EX(DB) - Dated:- 28-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V.Padmanabhan, Member (Technical) Shri O.P. Aggarwal, Advocate for the Appellants Shri R.K. Manjhi, DR for the Respondent ORDER The present appeal is against the order in appeal dated 11.08.2005 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f all the buyers and since this remains the same irrespective of the changes in the duties / taxes the incidence of duties are to be considered to have been borne by them. 3. We have heard Shri O.P. Agarwal, CA for the appellant and Shri R.K. Manjhi, Ld. DR. The submission of the Ld. Counsel is that the MRP of the pouches of pan masala is constant and even the wholesale prices also remains so. He submitted that since the duty incidence has been worked out backwards to arrive at the duty payable under section 4 and also worked out the lower amount payable, they have not passed on the incidence of duty to their customers. As an illustration he submitted as follows: Sl. No. Bill No. Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty has not been passed on to the customers. He cited the following case law in his support and prayed that the authorities below have taken the right view as taken in the case of Shree Baidyanath Ayurveda Bhavan Ltd. Vs. CCE Nagpur-2009 (238) ELT 680 (Tri-Mum). 5. We have carefully gone through the records and submissions by both the parties. The main plea of the appellants is that they have not passed on the incidence of duty to the customers. There are three types of duties namely Cenvat Credit at 16%, SCD at 16% and NCD at 23% which were leviable on the goods in question. From the simple calculation illustrated by the Ld. Counsel we find that these duties have been charged and separately shown in the relevant invoice. Even th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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