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TMI Blog2024 (7) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... is report O.C.No. 107/2013 dated 22.02.2013 has reported that the incidence of duty has not been passed on to the customers. It is also seen stated that he has verified the documents - the appellant has mentioned 1% excise duty on the value of the goods. However, on the invoices issued from the depot to the customers, the appellant has not mentioned any excise duty. The actual sale takes place from the depot to the customer. From the factory to the depot, it is merely a stock transfer from one unit of the appellant to the other. As per the Range Officer s report as well as the invoices furnished before us, we are able to conclude that the appellant has borne the burden of duty and has not passed the incidence of duty to the customers. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant had paid a total duty of Rs.14,85,598/- for the period from 17.03.2013 to 07.05.2012 through e-payments. Consequent to the withdrawal of the central excise duty on articles of jewellery, the appellant surrendered their Centra Excise Registration. They filed a refund-claim of the duty paid by them during the months of April 2012 and May 2012. A Show Cause Notice dated 26.12.2012 was issued proposing to reject the refund-claim. After due process of law, the Original Authority sanctioned the refund of Rs.14,85,598/-. But however, ordered the amount to be credited to the Consumer Welfare Fund in terms of Section 11B of Central Excise Act, 1944 as it was held that appellant has not established that the duty is not passed on to another. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customers. Merely because, the appellant had mentioned excise duty while transferring the goods from their factory to their own marketing office (depot), the Adjudicating Authority has taken an erroneous view that the appellant has passed on the duty. In fact, the transfer of goods from the factory to the depot cannot be considered as a sale at all, even though excise duty was mentioned in the invoices. It was merely a stock transfer as the depot is the marketing office of the appellant. 2.2 The Ld. Counsel furnished copies of the invoices issued from the factory to the depot as well as from the depot to the customers. It is submitted that the invoices issued to the customers do not show excise duty which would establish that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Representative Shri Harendra Singh Pal appeared for the Department. It is submitted that the appellant is having their Branch at Thrissur, Kerala. They had cleared goods on payment of duty at Thrissur as well as to Coimbatore. However, they have only produced a commercial invoice dated 19.03.2012 issued from their depot at Coimbatore. The total quantity of despatch made form the factory and sale from their outlet do not tally and there is no corelation between the clearances. They had produced attested copies of the relevant challan towards the payment made during the months of April 2012 and May 2012. Some documents such as Independent Auditors Report and certificate from the Chartered Account was also furnished. 3.2 As per Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority has not considered this report of the range officer who has gone to the appellant s premises and verified invoices as well as accounts maintained by the appellant. On the contrary, the Adjudicating Authority has on some assumptions held that appellant has passed on the duty to customers. On examining the invoices issued from the factory to the depot, we find that the appellant has mentioned 1% excise duty on the value of the goods. However, on the invoices issued from the depot to the customers, the appellant has not mentioned any excise duty. The actual sale takes place from the depot to the customer. From the factory to the depot, it is merely a stock transfer from one unit of the appellant to the other. As per the Range Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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