1999 (10) TMI 170

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....than, Consultant, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the refund claim of Rs. 12,92,199.20 filed by M/s. Maruti Udyog Ltd. in respect of 215 vehicles cleared on 19-6-1992 on payment of duty at the rate of 60% ad valorem while on that very day Notification No. 74/92-C.E., dated 19-6-1992 was issued reducing the....

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....led by the Respondents and referred to the communication from their dealers who had confirmed that they had passed on the total amount received by them from M/s. Maruti Udyog Ltd. due to reduction in price and that no amount had been retained by such dealers. 4. We find that the Commissioner of Central Excise (Appeals) had directed the jurisdictional Asstt. Commissioner to finalise the ref....