2002 (12) TMI 531

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....pellant. Shri Hitesh Shah, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal is against the order of the Commissioner (Appeals) holding that the incidence of duty for which refund has been claimed and sanctioned was not shown not to have been passed on, and confirming the order of the Assistant Commissioner crediting the refund to the Consumer Welfare Fund. ....

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.... duty that the assessee paid on heat tracing cables that it manufactured and cleared between July, 1993 and March, 1994. It arose consequent on the decision of the adjudicating authority that these cables were classifiable, as claimed by the assessee in heading 85.14 under the excise tariff. The assessee had earlier been paying duty at a higher rate as applicable to heading 85.16. 4. The d....