9911796707
TMI Blog2025 (2) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... mount - duty incidence has already been passed on to their buyers or not - principles of unjust enrichment - lack of personal hearing - principles of natural justice - HELD THAT:- The present appeal stands squarely covered against them as decided by the First Appellate Authority following the decision of the Apex Court in their own case COMMISSIONER OF CENTRAL EXCISE, MADRAS VERSUS M/S ADDISON & C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the Appellant is a manufacturer of various types of HSS cutting tools/metal cutting tools falling under chapter sub heading 8207 of the Central Excise Tariff Act, 1985. The tools manufactured by the appellant are being sold to various dealers situated throughout India. The appellant were giving trade discounts/ turnover discounts to the dealers by way of raising credit notes b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/-- paid by the Appellant--assessee towards the short payment of excise duty along with interest amount of Rs.94,557/-- and sanctioned Rs.49,02,828/-- in respect of excess paid duty amount and credited to the Consumer Welfare fund holding that the duty incidence has already been passed on to their buyers in accordance with Section 12C of the Central Excise Act,1944 and rejected the balance refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits and in the impugned order, the First Appellate Authority has followed the decision of the Hon'ble Apex Court in the appellant's own case as reported in 2016 (339) ELT 177 (SC). Against the said order of First Appellate Authority, the present appeal has been filed by the appellant. 3. Heard Shri M.N. Bharathi, Ld. Advocate for the Appellant and Shri Harendra Singh Pal, Ld. Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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