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TMI Blog2024 (12) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Its use will only help answer the query s raised. In fact it is a department prescribed document for the sanction of refunds. Further what the appellant is claiming is only a double payment of excise duty which could easily have been verified from the invoices and the price agreed for sale, to the institution buyers. The appellants claim that since the excise duty alone was paid for the second time at the factory gate there was no mention about the exact quantum of other taxes viz., VAT, Additional. Tax, Octroi since no such deduction was being claimed from the cum-duty price and these taxes were being paid only on clearance by their C F agents to the consumers, is also plausible and easily verifiable - The buyers having agreed to a pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red an appeal before Commissioner (Appeals), who vide the impugned order rejected the appeal filed by the appellant. Hence this appeal. 3. Shri M.V. Vishal Sundar, learned Advocate appeared for the Appellant and Shri Harendra Singh Pal, learned Authorized Representative appeared for the Respondent. 3.1 The learned Advocate submitted a table showing cum-duty price as at paragraph 4.4 of Page 8 of the Appeal book. The same is reproduced below : Central Excise Invoice for clearing goods to C F agents Commercial Invoice under which C F agents cleared the goods to Institutional customers Price (i.e., Cum- duty value) on which excise duty (@2.06%) was paid at the time of clearance of goods to C F agents Rate at which goods were cleared by C F age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made out of duty paid stocks held at C F agents. ▪ They have submitted Certificate from their Chartered Accountant at the appellate stage, wherein it was certified that the Appellant had indeed paid excise duty on cum-duty value at the time of clearance of goods to C F agents and that no incidence of duty has been passed on to the consumers. This did not involve any fresh evidence as it was only a consolidation of their clearance details as done by their CA to facilitate verification and to further strengthen their claim. He prayed that the impugned order be set aside and their appeal be allowed. 3.2 The Ld. AR stated that; i. There is no mention about the exact quantum of other taxes viz., VAT, Additional. Tax, Octroi in order to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has been passed on to the customers. Hence the claim that no documentary evidence i.e, ledger accounts, copy of receipts of payments, had been produced by them is not true. Their claim can be corroborated with the commercial invoices which had been issued by them to the consumers and a copy of which was enclosed with the refund claim. 6. Further at the Appellate stage, to further strengthen their claim they have submitted Certificate from their Chartered Accountant wherein it was certified that the Appellant had indeed paid excise duty on cum-duty value at the time of clearance of goods to C F agents and that no incidence of duty has been passed on to the consumers. 7. As regards the findings on free supply of vials made to M/s Kerala Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction was being claimed from the cum-duty price and these taxes were being paid only on clearance by their C F agents to the consumers, is also plausible and easily verifiable. That no samples were being cleared without payment of duty could have been examined from the appellants records and invoice. The buyers having agreed to a pre-determined cum-duty price the chance of passing on the excise duty to them is remote. Denying substantive benefits on technical grounds needs to be avoided. Hence all these objections mentioned are not on strong grounds and the issue merits being examined afresh. Considering the time lapse that has occurred the matter requires to be processed expeditiously. 10. This being so the impugned order is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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