2016 (11) TMI 1577

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sing on 4% special additional duty (imposed) to their buyers. As against such an evidence, there is no contrary findings on record by the Revenue to hold against the appellant that they have passed on the SAD to their buyers - appeal allowed - decided in favor of appellant. - Appeal No. C/86618/16-Mum - - - Dated:- 1-11-2016 - Hon ble Mr. M.V. Ravindran, Member (Judicial) Shri Ajit Vagal, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charged central excise duty on the manufactured product. It is the claim of the appellant that they had not availed cenvat credit nor have they passed on the SAD to the purchaser. The findings of both the lower authorities are that the appellant passed on the duty. On perusal of the Chartered Accountant s certificate and the certificate issued by the Superintendent of Central Excise, Range-V, Divi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X