1996 (8) TMI 236

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..... R. Kilaniya, JDR, for the Respondents. [Order].   The appellants filed these appeals against the common impugned order whereby the appeals filed by the appellant were dismissed. 2. The appellants filed refund claim for the refund of the Central Excise duty consequent on finalisation of the price list and RT 12 returns for cosmetics. The appellants sells his product through his....

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....lant and it was on account of adjustments being made in the post manufacturing expenses, the refund occurred and not on the basis of that expenses so collected from the buyers. He further argued that buyers paid the duty quoted in the price list and as per price list the invoices were prepared by the appellant. No part of excise duty was calculated separately hence the findings of the lower author....

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....n raise this plea that no public notice was issued before the order of credit so they can file their claim. The appellant who has passed the burden of duty to the consumer cannot take this plea that public notice was not made. No prejudice has been caused to the appellant by not making any public notice before the credit of duty to the consumer welfare fund as appellant has already passed the burd....