https://www.taxtmi.com/caselaws?id=47743 The appeal for a refund of excise duty was dismissed. The Tribunal's decision, supported by the Supreme Court's ruling in Mafatlal Industries, held that the duty burden was passed on to customers, consistent with Section 11B of the Central Excise and Salt Act, 1944. The Court found no substantial legal question, affirming the Tribunal's authority and the binding nature of Supreme Court judgments. The appellant's arguments were deemed irrelevant, and the legal principle of res judicata was upheld, reinforcing the uniform application of law and the Tribunal's decision. en-us Tue, 18 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47743 The appeal for a refund of excise duty was dismissed. The Tribunal's decision, supported by the Supreme Court's ruling in Mafatlal Industries, held that the duty burden was passed on to customers, consistent with Section 11B of the Central Excise and Salt Act, 1944. The Court found no substantial legal question, affirming the Tribunal's authority and the binding nature of Supreme Court judgments. The appellant's arguments were deemed irrelevant, and the legal principle of res judicata was upheld, reinforcing the uniform application of law and the Tribunal's decision. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47743