Madras HC allows appeal citing CCE v. Oswal Cotton Spinning Mills, overturning previous ruling in CCE v. Addison & Company.
DHARAMSI MORARJI CHEMICAL CO. LTD. Versus CCE., MUMBAI-VII
DHARAMSI MORARJI CHEMICAL CO. LTD. Versus CCE., MUMBAI-VII - 2002 (150) E.L.T. 659 (Tri. - Mumbai) The refund claim was denied as burden of duty was passed on to buyers. Credit notes were issued to buyers, reversing the burden back to manufacturer. Tribunal's earlier decision in CCE v. Addison & Company was relied upon by Commissioner (Appeals) but later departed from in CCE v. Oswal Cotton Spinning Mills. Madras High Court set aside the judgment in CCE v. Addison & Company. Appeal allowed based on CCE v. Oswal Cotton Spinning Mills.