2010 (4) TMI 448

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....llowing the appeal on the ground that there is "no unjust enrichment"' and goods were exempted under notification? (b) Whether the Appellate Tribunal erred in wrongly relying on the judgments of the Supreme Court reported in 1993 (67) ELT 3 (SC), 1988 (33) ELT 249 (SC)? 2. The facts leading to this case are as hereunder: The assessee is engaged in the manufacture of HDPE sacks, falling under chapter 6307 of Central Excise Tariff Act, 1985. The assessee had paid duty amounting to Rs.7,11,039/- for the period 20.11.1986 to 31.3.1987 on HDPE tapes which is an intermediary product in the manufacture of HDPE sacks. The assessee contended that the assessee was not liable to pay the duty and therefore an application came to be filed claiming ....

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....cost of the product. Therefore, he contends that the Commissioner has committed an error in granting relief to the assessee and a similar mistake has also been committed by the Tribunal. He further contends that even though the Chartered Accountant's certificate does not disclose that the assessee had not claimed duty while computing the cost of the final product, the relief has been granted by mis-reading the Chartered Accountant's certificate. 5. Per contra, the learned counsel for the assessee contends that when the assessee had produced the certificate of Chartered Accountant and when the Commissioner of Appeals has accepted the same, it is not open for the revenue to contend the assessee has not established that it had not included th....