2000 (9) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y held that in terms of Section 28C, documents relating to assessment, sales invoices and other related documents should prominently indicate the amount of duty which forms part of the price. As such evidence was not forthcoming and also there is no satisfactory evidence with regard to unjust enrichment, therefore, the appeal was rejected. 2. Ld. Counsel submits that the appellants had produced large number of documentary evidence to demonstrate that they were entitled to the refund; that there was no incidence of duty which has not been passed to any other person; that there was assessment and price had been fixed in terms of the Notification and there was no variation in the same. Therefore, it is his contention that the finding r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rant of refund. Therefore, he contends that both the orders are without due application of mind and without looking into the documents produced and hence the orders are not sustainable. 3. Ld. DR. Shri S. Sudarsan defends the order in terms of the finding given by both the authorities and contends that the points before the authorities was with regard to the incidence of duty which had been passed on to the customers or not. The evidence produced by the party itself did not disclose about the incidence having been passed or not, hence the orders are speaking orders. 4. On a careful consideration of the submission, I am not in a position to accept the finding given by both the authorities. In the first place, Commissioner (Ap....