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TMI Blog2016 (11) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed on the customers or any other persons. If Ld. Commisisoner(Appeals) not satisfied with this evidence, he could have very well asked the other documents such as balance sheet etc., which he failed to do so and passed the order without asking such documents. In view of the above fact, I am of the considered view that since Original authority as well as Commissioner(Appeals) has not verifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. PKS/517/BEL/2010 dtd. 15/2/2011 passed by the Commissioner of Central Excise(Appeals), Mumbai-III whereby Order-in-Original No. R/1226 dated 16/6/2010 sanctioning the refund claim was set aside and appeal of the Revenue was allowed. 2. The fact of the case is that the appellant was availing SSI Exemption which was sought to be denied through independent proceedings. During inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has not given any findings on the issue of unjust enrichment. Secondly before the Commissioner(Appeals), appellant had produced C.A. Certificate wherein it was categorically certified that incidence of duty was not passed on either to the customers or to any other persons. The Commissioner (Appeals) has held that the appellant has not established that incidence of duty has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed on the customers or any other persons. If Ld. Commisisoner(Appeals) not satisfied with this evidence, he could have very well asked the other documents such as balance sheet etc., which he failed to do so and passed the order without asking such documents. In view of the above fact, I am of the considered view that since Original authority as well as Commissioner(Appeals) has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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