TaxTMI 
TaxTMI 
1998 (2) TMI 322
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....als were pronounced on 30-12-1997. Therefore, these appeals are taken up for final disposal. 2. Appellant filed these appeals against a common order-in-appeal passed by the Commissioner (Appeals), Central Excise, Chandigarh. Appellant filed a refund claim and the adjudicating authority rejected the refund claim of the appellant and ordered that the amount of the refund to be credited to consumer welfare fund under Sections 11B(2) and 12C of the Central Excise Act, 1944 on the ground that the appellants had passed on the burden of duty to their consumers. The appellants filed the appeal and the same was also dismissed. 3. Appellants in their memorandum of appeal pleaded that the findings of the adjudicating authority are purely b....
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....nd the invoice indicate the total price inclusive of all taxes. 6. In the impugned order, the Commissioner (Appeals) relied upon his earlier decision in the case of M/s. Calcutta Steel Industries. M/s. Calcutta Steel Industries filed an appeal against the decision of the Commissioner (Appeals) vide Final Order Nos. A/1211 to 1237/97-NB (DB), dated 30-12-1997, [1998 (100) ELT 43 (Tri.)] the Tribunal had dismissed the appeal filed by M/s. Calcutta Steel Industries along with other appeals. The Tribunal relied upon the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries v. U.O.I. reported in 1997 (89) E.L.T. 247 (S.C.), the Tribunal held as under : 7. Regarding the invoices the Hon'ble Supreme Court in the case....
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....rally speaking, every manufacturer will sell his goods at something above the cost-price plus duty. There may be a loss-making concern but the loss occurs not because of the levy of the excise duty - which is uniformly levied on all manufacturers of similar goods - but for other reasons. No manufacturer can say with any reasonableness that he cannot survive in business unless he collects the duty from both ends. The requirements complained of (prescribed by Section 11B) is thus beyond reproach - and so are Sections 12A and 12B. All that Section 12A requires is that every person who is liable to pay duty of excise on any goods, shall, at the time of clearance of the goods, prominently indicate in all the relevant documents the amount of such....
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.... class are knowledgeable persons and more often than not have the benefit of legal advice. And until about 1992, at any rate, Indian market was by and large a sellers' market." Section 12B of the Central Excise and Salt Act, 1944 provides as under: "that every person who has paid the duty of Excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyers of such goods". 8. In the present case, the burden is on the appellant to prove that burden of duty has not been passed on. The GP 1 shows that duty has been paid on the goods at the time of clearance and the appellants have issued invoice inclusive of the tax to the Customers. The appellants h....