Duty pass-on finding deleted to allow remand authority to decide the issue independently on the available material.

A prior observation suggesting that the duty burden had been passed on to customers was treated as having pre-empted the remanded issue. To preserve an independent reconsideration, that sentence was directed to be deleted, and the Assistant Collector was left free to decide the question afresh on the available material without being bound by the earlier remarks. The operative effect was to remove any constraint on the remand authority's assessment of whether duty incidence had been passed on.

---

---

Issues: Whether the observation in the earlier order suggesting that the duty burden had been passed on to customers should be treated as deleted so that the remand authority could decide the matter independently.

Analysis: The order recorded that the earlier sentence had the effect of virtually deciding the issue of passing on of duty and would have constrained the authority to whom the matter had been remanded. It was therefore clarified that the sentence should be treated as deleted and that the Assistant Collector would be at liberty to decide the matter on the available material, without being bound by those observations.

Conclusion: The impugned observation was deleted and the remand authority was left free to decide the issue afresh.

---