2010 (2) TMI 392

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....S.K. Bhaskar, JDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 128/CE/APPL/LDH/2007 dated 29-5-2007. 2. Heard both sides. 3. The appellant had a closing stock of 5765.421 MTs. of cement lying in Silo on Budget day on 8-7-04. The education cess @ 2% of excise duty became payable with effect from 9-7-04. the appellant paid excise duty....

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....; they have maintained the same prices for the cement sold when they were not paying education cess and when they were paying education cess. In view of the same, it should be held that the education cess component was borne by them out of their own profit and was not passed on to the consumers. He also relies on the Chartered Accountant Certificate which according to him, has not been challenged ....

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.... E.L.T. 3 (S.C.) and coming to the conclusion that in spite of uniformity of prices before and after the levy of education cess inasmuch as the appellants have indicated the education cess components, they are held to have passed on the duty burden. In view of clear evidence on the face of record, non-reliance on the Chartered Accountant's certificate by the Commissioner (Appeals) cannot be faulte....