https://www.taxtmi.com/caselaws?id=213338 The Appellate Tribunal set aside the impugned order and the Adjudicating Authority's decision, granting relief to the appellants. The Tribunal found that the duty element had been passed on to customers through invoices, despite the respondent's argument that debit notes were issued later to account for it. Relying on previous case law, the Tribunal emphasized that passing on duty incidents through credit or debit notes does not absolve the burden of proving non-passing of duty to customers. As the respondent failed to demonstrate this, the authorities were deemed to have erred in dropping the proceedings. en-us Tue, 07 Jun 2011 00:00:00 +0530 Sat, 19 May 2012 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213338 The Appellate Tribunal set aside the impugned order and the Adjudicating Authority's decision, granting relief to the appellants. The Tribunal found that the duty element had been passed on to customers through invoices, despite the respondent's argument that debit notes were issued later to account for it. Relying on previous case law, the Tribunal emphasized that passing on duty incidents through credit or debit notes does not absolve the burden of proving non-passing of duty to customers. As the respondent failed to demonstrate this, the authorities were deemed to have erred in dropping the proceedings. Case-Laws Central Excise Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213338