2001 (7) TMI 408

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....ar, JDR, for the Respondent. [Order]. -  The appellants manufacture cement falling under Chapter sub-heading No. 2502.29 of the Central Excise Tariff Act, 1985. At the time of presentation of Budget for the year 1993 on 27-2-1993, they were permitted to remove cement from their factory from 17.00 Hrs. to 24.00 Hrs. by the Collector of Central Excise, Raipur. In this Budget, the Basic Ex....

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....he buyers. Accordingly, the Assistant Collector of Central Excise, Raipur vide his order dated 29-11-1994 rejected the refund claim of the party in terms of the provisions of Section 11B of the Central Excise Act, 1944. 3. The party filed an appeal but the same stood rejected by the Commissioner (Appeals), Bhopal vide his order dated 28/29-9-2000. The present appeal is against the above or....

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....Authority arrived at in his order which are as follows :- "(iii) Unjust enrichment aspect. - The claimant has submitted assessment documents like Triplicate copies of GP-1s Triplicate copy of PLA etc. On perusal of these documents, it is clear that the claimant has passed on burden of special excise duty to his consignees. The photocopies of invoices, available, show that the claimant has ....