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TMI Blog2024 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to establish that any part of the excess duty paid by the assessee under protest had been passed - on. First, there is absence of finding of manufacture of goods (Zarda Scented Tobacco) on which duty demand may have been levied, paid and passed on. Second, there was no evidence to allege that the assessee charged higher value/M.R.P. on the goods cleared by it (Branded Chewing Tobacco) as may have accounted for the allegation of passing - on the disputed duty liability. Once the entire goods cleared by the assessee were only Branded Chewing Tobacco cleared at the M.R.P. rate, the presumption of passing - on the disputed duty liability (on the Zarda Scented Tobacco) never arose. In absence of any material in support of the allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Supreme Court in the case of R.C. Jall and Mafatlal Industries Ltd., while holding that the provisions of 'Unjust Enrichment' cannot be applied, if the Central Excise Duty has been paid under the Compounded Levy Scheme? (4) Whether on the facts and in the circumstances of the case the CESTAT is justified in law in not considering the findings of Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. that whether or not duty element was shown in the invoice, the manufacturer was liable to rebut the presumption created under Section 12-B of the Central Excise Act, 1944? 4. Upon hearing learned counsel for the parties and upon perusal of the record, it cannot be doubted that the assessee was engaged in manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 24039910 w.e.f. 01.06.2015. We further hold that the duty shall be payable accordingly with respect to number of packing machines operated from time to time, for which there is no dispute 8. The above order of the Tribunal has attained finality. Arising therefrom, the assessee raised a claim for refund of excise duty paid. Thus, according to the assessee, all packing machines had been used only to pack 'Branded Chewing Tobacco'. Arising from difference in value of goods - 'Branded Chewing Tobacco' and 'Zarda Scented Tobacco', the assessee claims refund of Rs. 6,95,52,000/-. 9. The above claim for refund was rejected by the Original Authority refusing to give effect to the certificate issued by the Charte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given under Companies Act 2013. It may be noted that no Chartered Account can change the format of Balance Sheet or Profit and Loss Account as given under Schedule III of Companies Act 2013, and since the format specifically mandates that excise duty paid should be specifically deducted from Revenue from operations, then every Chartered Accountants is bound to follow the same format. It should be appreciated by the department that under compounding method, duty is to be paid irrespective that what quantity was manufactured/sold. 21. We find that the company is paying duty under compounding scheme. The department has not challenged the production of chewing jarda tobacco or scented jarda tobacco, the prices of the product were not chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixation of annual capacity of production and Appeal against which was already dismissed by Hon'ble Supreme Court, hence accepted. Appellant argued that prior to the admissibility of the refund claim the Appellant could not have shown the amount of refund amounting to Rs. 6,95,52,000/- as current asset and the amount receivable on account of Excise Duty. 11. Thus, the objection raised by the revenue of unjust arrangement, has been disbelieved. The findings recorded by the Tribunal are essentially findings of fact based on due appraisal of evidence. Since the revenue failed to lead evidence to establish that the assessee had manufactured 'Zarda Scented Tobacco', the earlier appeal filed by the assessee being Excise Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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