2001 (12) TMI 746

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....e Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - This is an appeal by the Revenue. The appellant is aggrieved by the order of the Commissioner (Appeals) granting a refund claim by following the Bombay High Courts decision in Solar Pesticides Pvt. Ltd. v. U.O.I. [1992 (57) E.L.T. 201 (Bom.)]. 2. We have examined the records and heard both sides. The short question involve....

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.... the Chartered Accountant's Certificate was enough to establish the assessee's claim that the incidence of duty had not been passed on by them to their customers. In the present appeal, the only ground raised by the Revenue is based on the Bombay High Court's decision in Solar Pesticides Pvt. Ltd. (supra) which is claimed to have been upheld by the Supreme Court in 1996 (82) E.L.T. A165. Ld. JDR, ....

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....requires to be remanded to the lower appellate authority. That authority has not considered on its merits the question whether the Chartered Accountant's Certificate produced by the assessee was sufficient evidence in support of their claim that the incidence of duty had not been passed on to customers. With regard to the reliance placed by the lower appellate authority on the Bombay High Court's ....

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....ger claim support from the Bombay High Court's decision, their specific case on the question of admissibility of the Chartered Accountant's Certificate as also their reliance on any case law on the point require to be considered at the lower appellate level. Accordingly, we set aside the impugned order and allow this appeal by way of remand, directing the Commissioner (Appeals) to consider and dec....