9911796707
TMI Blog2004 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-1-2004 by which the Commissioner (Appeals) has accepted the assesse's plea and the records placed by them that the refund is eligible to them and that they have not passed on the incidence of duty to their customers. 2. The Revenue's contention is that the refund is required to be passed on to the ultimate consumer and not to the dealer. The Madras High Court, in the case of Addison and Co. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence on record that the dealer had passed on the incidence of duty to the ultimate consumers. He submitted that this proposition should be accepted in the matter. 3. The learned Counsel pointed out that the Commissioner (Appeals) had examined the entire records and evidences, which have been produced by them before both the authorities and were satisfied that the appellants had not passed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is required to be rejected. 4. On a careful consideration, we find from the Grounds of Appeal that the Revenue is aggrieved with the finding of the Madras High Court judgment rendered in the case of Addison Co. v. CCE and has stated that this matter has been taken up before the Apex Court. There is no stay against the order of the Madras High Court in the case of Addison Co. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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