2002 (5) TMI 813

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.... Jain, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants filed a refund claim in pursuance to the final order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 20-5-1993 and the refund for Rs. 27....

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....w, the appeal filed by the Revenue against the decision of the Tribunal is dismissed by the Hon'ble Supreme Court vide order dated 17-4-2002 [2002 (143) E.L.T. A75 (S.C.)]. Their contention is that when the issue is settled between the parties by the Hon'ble Supreme Court, therefore, Revenue cannot issue a fresh show cause notice on the same issue. 5. The contention of the Revenue is that ....

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....incidence of excise duty paid by the present appellants was not passed on to any other person. This order passed by the Tribunal was challenged by the Revenue in the Hon'ble Supreme Court and the order of Hon'ble Supreme Court dated 17-4-2002 [2002 (143) E.L.T. A75 (S.C.)] is reproduced below : "What is involved is the assessment of the evidence as to whether or not the assessees had passed on ....