https://www.taxtmi.com/caselaws?id=90031 The appeals filed by M/s. Calcutta Steel Industries were allowed by way of remand, directing the Commissioner (Appeals) to reexamine the evidence to determine whether the duty incidence was passed on to customers. The judgment emphasizes the importance of providing substantial evidence to counter the presumption of unjust enrichment and underscores the necessity for a comprehensive review of all pertinent documents before making a decision. en-us Fri, 19 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90031 The appeals filed by M/s. Calcutta Steel Industries were allowed by way of remand, directing the Commissioner (Appeals) to reexamine the evidence to determine whether the duty incidence was passed on to customers. The judgment emphasizes the importance of providing substantial evidence to counter the presumption of unjust enrichment and underscores the necessity for a comprehensive review of all pertinent documents before making a decision. Case-Laws Central Excise Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90031