1999 (9) TMI 390

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....riginal dated 24-12-1998 passed by the Asstt. Commissioner of Customs (Gr. 3 & 4) rejecting the party's claim for refund of the amount of Rs.8,90,103.17, which had been deposited by them towards the short collection of duty on demand, on the ground that the party had passed on the incidence of duty to the buyer and unjustly enriched themselves. 2. In the appeal, the appellants have stated th....

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..... 29 (Cal.). (c)  C.C.E., Chandigarh v. R.K. Machine Tools Pvt. Ltd. - 1998(103) E.L.T. 689 (Tribunal) = 1998 (78) ECR 146 (Tribunal). (d) C.C., Mumbai v. TELCO Ltd. - 1998 (79) ECR 369 (Tribunal). The balance-sheets for the relevant years showing that wool waste was a major raw material for the manufacture of their prducts was also prduced for scrutiny. 3. I have carefully gone ....