1996 (1) TMI 218

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....alik, JDR, for the Respondents. [Order]. - The appellants herein are aggrieved by the order dated 22-9-1993 passed by the Collector of Customs and Central Excise (Appeals), New Delhi. The appellants had filed a refund claim of Rs. 66,835.52 before the Assistant Collector of Central Excise and Customs, Division Alwar, consequent upon a decision in their favour by the Tribunal in its order dat....

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....wal, learned Counsel for the appellants, contended that the lower authorities have not duly considered the evidence produced by them by way of their accounts, affidavits and Chartered Accountant's certificate produced to show that the burden has not been passed on to the customers. He also relied upon the Rajasthan High Court decision in the case of Adarsh Metal Corporation v. Union of India repor....

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....C Ltd. - 1993 (67) E.L.T. 3 had repelled the contention before it that the amended provisions of Section 11B can be applied only prospectively. In that judgment the Supreme Court reiterated and followed its earlier judgment in the case of Union of India v. Jain Spinners - 1992 (61) E.L.T. 321 wherein the Supreme Court held that the amended provisions of Section 11B are retrospectively applicable t....

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....ned in the gate passes from their pocket and not passed on the burden of duty to the customers. The Assistant Collector also examined the invoices and gate passes submitted to see whether it could be established therefrom that the burden had not been passed on. But the Assistant Collector had found that the appellant had neither shown assessable value in the gate passes nor had shown the excise du....