https://www.taxtmi.com/caselaws?id=348109 The Tribunal remanded the case back to the adjudicating authority for a fresh decision in line with the High Court's directives. The case required thorough verification to ascertain if the excess paid duty had been passed on to the ultimate consumer. The importance of examining dealer invoices to determine the effect of the credit note issuance on the consumer was emphasized throughout the proceedings. en-us Fri, 04 Aug 2017 00:00:00 +0530 Tue, 24 Oct 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348109 The Tribunal remanded the case back to the adjudicating authority for a fresh decision in line with the High Court's directives. The case required thorough verification to ascertain if the excess paid duty had been passed on to the ultimate consumer. The importance of examining dealer invoices to determine the effect of the credit note issuance on the consumer was emphasized throughout the proceedings. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348109