2017 (3) TMI 836

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ercial invoices, the relevant gate passes (GP-1s) and other evidences are vital documents so as to establish that the duty element is not passed on to others - the evidences/ documents placed before him are not sufficient to establish that the incidence of duty has not been passed on to the customers/ others - appeal rejected - decided against appellant.
Dr. D.M. Misra, Member (Judicial) For Appellant (s) : Shri H.J. Shah, Advocate For Respondent (s) : Shri J. Nagori, Authorised Representative ORDER This is an appeal filed against OIA No. COMMR-A--176-VDR-I-2009 dated 29.06.2009 passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara. 2. Briefly stated facts of the case are that the appellant was engaged in the manuf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... buyers/ others. Aggrieved by the said order, the appellant filed appeal before the ld. Commissioner (Appeals) who in turn rejected their appeal. Hence, the present appeal. 3. Ld. Advocate for the appellant submits that during the aforesaid period i.e. 1979 to 1984 they have not collected the duty paid by them from their customers/ others. He submits that in support, they have referred to documents/ evidences already filed alongwith the refund claim in the year 1985. He has filed a compilation on 16.12.2016 including commercial invoices issued by the appellant for the period 1976 to 1984. However, he has fairly accepted that since the factory has been closed, they are not in a position to produce the relevant GP-1s where under the goods wer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pment in law, it is mandatory on the part of the claimant to pass the test of unjust-enrichment. In the present case, the appellant though enclosed sample copies of commercial invoices, in my opinion the relevant gate passes (GP-1s) and other evidences are vital documents so as to establish that the duty element is not passed on to others. I find that the Ld. Commissioner (Appeals), after analysing the evidences in detail, has come to the conclusion that the evidences/ documents placed before him are not sufficient to establish that the incidence of duty has not been passed on to the customers/ others. In the result, I do not find any reason to interfere with the impugned order, accordingly the same is upheld and the appeal being devoid of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X