2004 (2) TMI 125

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..... Member (J)]. - The above appeals arising out of different orders of the Commissioner (Appeals) involve a common issue and are heard together and disposed of by this common order. 2. The appellants herein are engaged in the manufacture of HDPE tapes and fabrics and paid additional duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 under Chapter 54 during the peri .....

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..... the presumption in Section 12B of the Central Excise Act, by establishing that they had not passed on the duty burden to their customers (purchasers of final products) and allowed the appeals of the Revenue; hence these appeals. 3. On hearing both sides we find that the issue in dispute is no longer res integra having been settled by the Tribunal's order in the case of Gwalior Oil Mills v. CCE, .....

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