9911796707
TMI Blog2024 (12) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are manufacturers of cement; the appellants claim that they have erroneously paid excess duty at the rate of 250 PMT in place of Rs.170/- PMT during the period December 2008 to October 2009 and paid at the rate of Rs. 370/- PMT instead of Rs.250/- PMT during October 2008 to March 2009 though concessional rate of duty was available in terms of serial no.1B of the Notification No.04/2006-CE dated 01.03.2006; as they supplied cement to armed forces and Government undertakings, the packages of cement even though of 50 KG are not subjected to MRP levy as being supplies to institutional/ industrial users. Accordingly, the appellants filed refund claims for Rs.54,57,431/- and Rs.61,56,800/- for the relevant periods; the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as to the direct consumers and in the appeal papers filed along with their appeals, have not furnished any evidence with regard to sale to institutional buyers only, refunds in respect of which have been claimed by them. 3.2. Learned Consultant for the appellants submits that copies of some invoices were attached along with the written reply to the show cause notice and as such, it cannot be said that the appellants have not submitted any proof. Learned Consultant, however, submits that there have been sales to other than institutional consumers too; he submits copy of a sheet showing consolidated supplies to different customers and concedes that this data does not appear to have been submitted to the appellate authority. 4. Learned Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Karnataka State Agro Corn Products Ltd. - 2006 (202) ELT 47 (Kar.) * Hindustan Organic Chemicals Ltd. - 2021 (377) ELT 605 (Kar.) * Hexacom India Ltd. - 2003 (6) TMI 2 (Cestat New Delhi) * Doctor Beck & Co. (India) Ltd. - 1991 (51) ELT 263 (Bom.) 5. Heard both sides and perused the records of the case. On going through the rival submissions, we find that there was no occasion for the authorities below to verify the claim of the appellants that they have supplied only to institutional buyers as complete record does not seem to have been placed on record. Learned Consultant for the appellants submits that copies of invoices have been submitted along with the reply to show cause notice. However, learned Consultant could not sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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