9911796707
TMI Blog2004 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... 76/2003-C.E., dated 25-9-2003. The learned Commissioner, after due consideration of the entire records while considering the matter in detail, has noted that the duty paid by the assessees has not been passed on to the consumer and, therefore, refund filed by them is required to be granted to them without being credited to the Consumer Welfare Fund Account. The facts of the case are : During the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the manufacturer on his specified final products at the time of clearance. The assessees were deducting the eligible percentage of deemed credit from out of total duty liability at the time of clearance of each consignment as per the conditions of Notification No. 7/2001 (N.T.), dated 1-3-2001. The balance duty liability, the assessees used to pay in PLA. The assessees were working as job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the duty incident is passed on to the buyers. However, the Commissioner held otherwise and noted that the sale price quoted in the excess invoice is only to facilitate the job workers to discharge his duty liability and has nothing to do with the job charges claimed by him in commercial invoices, Therefore, he held that it couldn't be concluded that the duty incidence has been passed on to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees had failed to avail the deemed rate at the higher rate. Thus the element of excise duty could naturally have been recovered from their customers since evidently excise duty is also part of job charges of Rs. 6/-. Hence, they seek for reversal of the order. 3. We have heard both sides in the matter and perused the records. 4. On a careful consideration, we notice that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
