https://www.taxtmi.com/caselaws?id=54089 The Tribunal allowed the appeal, granting consequential relief, by concluding that the duty burden on Tyres and Tubes was not passed on to buyers. The Tribunal's decision was based on a detailed cost analysis and evidence of significant financial losses incurred by the appellant, indicating an inability to recover costs, including the duty burden. The Chartered Accountant's Certificate supported this conclusion, and the Tribunal found no evidence to counter the appellant's claim of non-passing of the duty burden, rejecting Revenue's arguments. en-us Mon, 28 Feb 2005 00:00:00 +0530 Mon, 13 May 2024 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54089 The Tribunal allowed the appeal, granting consequential relief, by concluding that the duty burden on Tyres and Tubes was not passed on to buyers. The Tribunal's decision was based on a detailed cost analysis and evidence of significant financial losses incurred by the appellant, indicating an inability to recover costs, including the duty burden. The Chartered Accountant's Certificate supported this conclusion, and the Tribunal found no evidence to counter the appellant's claim of non-passing of the duty burden, rejecting Revenue's arguments. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54089