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TMI Blog2018 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Customs and Central Excise (Appeals), Nagpur, is also under challenge. The appellant claims that the order passed by the Joint Commissioner, Central Excise, Bhandara, dated 5th December, 2002, directing refund of an amount of Rs. 71,55,111.82 under Section 11B of the Central Excise Act, has been set aside by the Commissioner and it is maintained by the appellate Tribunal. 2] Heard Shri Anand Jaiswal, the learned Senior Advocate assisted by Shri W.T. Mathew, Advocate for the appellant and Shri Shantanu Khedkar, learned Advocate along with Shri Marathe, Advocate for respondent Nos. 1, 3 and 4 i.e. Department of Central Excise. 3] It is not in dispute that prior to 1st April, 1989, the manufacturers of snuff of tobacco were cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its claim that the excise duty paid to the Department by the appellant during the said period was not passed on to the consumer. The appellant produced before the authorities the invoices, the balance sheet and the invoices of certain other comparable manufacturers involved in the sale of snuff of tobacco earlier classified under Entry No. 2404.50 and from 1st April, 1989, under the Entry No. 2404.60. The Joint Commissioner, Central Excise, partly accepted the claim of the appellant. The claim rejected by him was accepted by the appellant, but the Department preferred an appeal before the Commissioner, Central Excise, who has reversed the order of refund passed by the Joint Commissioner. The appellate Tribunal has maintained the order of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e maximum retail price more than the one prevailing in the market. He has pointed out that the maximum sell price for which the items in question were sold by other competitor was the same. He also invited our attention to the invoices issued by the appellant indicating that the price for which the items were sold was inclusive of central excise duty. The reliance was placed by Shri Anand Jaiswal on the decision of the Division Bench of this Court in case of Commissioner of Central Excise, Pune-I vrs. Sandvik Asia Ltd., reported in 2015 (323) E.L.T 431 (Bom.). The reliance was also placed upon the decision of the Apex Court in Commissioner of Customs, New Delhi vrs. Organan (India) Ltd., reported in 2008 (231) E.L.T. 201 (S.C.). 8] In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall have the bearing on the controversy involved, such an opportunity has to be provided to the assessee, otherwise the order may suffer from the breach of principles of natural justice. 10] In the background of the aforesaid position, we find that the matter is required to be remanded to the Joint Commissioner, Central Excise to decide the controversy afresh by permitting the assessee to produce on record the other documents having bearing on the issue involved in the present case by setting aside the orders passed by the authorities below. 11] In the result, writ petition is party allowed. The order dated 19th August, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench at New Delhi, the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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