2016 (12) TMI 1368

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..... nt ORDER The appeal is directed against Order-in-Appeal No: 277/2004 MCH dated 16/06/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I whereby Commissioner (Appeals) while upholding the order-in-original No.  S/6-Gr.VA-17/2001 R Gr.VA-246/2001 CRARS dated 10/12/2002, rejected the appeal filed by the appellant. 2.  The brief facts of the case are that the appellant impor .....

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..... other person.  The adjudicating authority while rejecting the claim taken the support of Hon'ble Supreme Court in the case of Union of India v. Solar Pesticides Pvt. Ltd. [2000 (116) ELT 401 (SC)].  Being aggrieved by the order-in-original the appellant filed appeal before the Commissioner (Appeals) who rejected the appeal upholding the order-in-original. 3. Shri T. Viswanathan, learne .....

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..... e case of Solar Pesticides (supra) was also considered.  He submits that as per these judgments if the price of the final product of the assessee is matching with the price of the other sellers in the market, the duty element cannot be said to have been passed on to the customers. Facts of the present case is also identical to the said judgment.  However, the learned Commissioner has not .....

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..... ice of the other suppliers/manufacturers, the appellant cannot take a stand that principles of unjust enrichment is not applicable.  He submits that as per the provisions of Section 27 the burden is on the assessee to prove that incidence of duty for which refund is sought for, has not been passed on to any other person. In the present case, no such burden has been discharged. Therefore, both .....

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..... remanded.  We, therefore, remand the matter to the original authority for reconsideration of the whole issue in the light of the judgment of the Hon'ble High Court in the case of  Pudumjee Plant Laboratories Ltd. (supra) and pass a reasoned order. 6. The appeal is allowed by way of remand in the above terms.  (Pronounced in Court on 12/07/2016)
Case laws, Decisions, Judgement .....

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