2017 (12) TMI 1600

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..... t, 1944 - Held that:- The matter is remanded to the Tribunal for considering whether the respondent has passed on the burden of duty to the buyer, which term is not restricted to the first buyer alone but also extends to the ultimate customer - appeal allowed by way of remand. - Central Excise Appeal Nos. 24, 25, 30, 39, 75 & 328 of 2010 - - - Dated:- 8-12-2017 - C.V. Nagarjuna Reddy and T. Ama .....

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..... Section 12B of the Central Excise Act, 1944. Feeling aggrieved by those orders, the respondent filed a batch of appeals pertaining to each assessment year before the Customs, Excise and Service Tax Appellate Tribunal, South Zone. 3. By separate but similar orders, the Tribunal has allowed the appeals of the respondent following the judgment of the Madras High Court in Addison Company Ltd. v. .....

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..... , in order to know whether he, ultimately, bore the burden of Excise Duty. 6. The Learned Counsel for the appellant has not seriously opposed this request, as there is a consensus between the Learned Counsel to the extent that no specific finding, as to whether the respondent has passed on the burden of duty to the final buyer or not, has been rendered in these cases by any authority. 7. In .....

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