2017 (4) TMI 430

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s through which the goods were sent to consignment agent and the corresponding bills issued by the consignment agent disclosing the price in respect of sale of those goods. Appellant demonstrated that in no case the price quoted in invoice has exceeded the MRP charged by the consignment agent - Appellant is entitled to reasonable opportunity of hearing to demonstrate to the authority as to its cla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he consignment agent was ultimately selling the goods to retailers and retailers were selling the goods to the buyer. The consignment agent was not authorized to collect central excise duty by virtue of provisions contained in section 4A of the above said Act. 2. Revenue alleged that excise duty element having been disclosed in the invoices issued by the appellant such duty element was realized .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Commissioner (Appeals) also agreed with him for which Appellant has been aggrieved and has come in appeal against his decision. 4. In order to defend the allegation of unjust enrichment, the appellant relied on page 12 of the appeal folder tabulating all the MRP clearances made during the relevant period, depicting invoice number and dates through which the goods were cleared to the cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 12 of the appeal folder were not before the authority below with evidence. Appellant simply placed some papers for which it cannot be said to have discharged its burden of proof. Therefore appellant s claim in page 12 of the appeal folder needs to be examined by the adjudicating authority since the transactions are only 24 as appearing in pages 12 to 14 of the appeal folder. 6. Heard both sid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant. So also the Authority has to examine whether any duty was realized by appellant from the consignment agent. 8. Appellant is entitled to reasonable opportunity of hearing to demonstrate to the authority as to its claim that it was not been unjustly enriched. Recording the evidence and pleadings of the appellant, the authority shall pass appropriate order. 9. In the result, appeal is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X