2004 (6) TMI 513

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.... Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from the common order-in-appeal passed by Commissioner (Appeals) No. 233/2002, dated 16-4-2002 among others he took up Appeal No. 216/2000 pending before him arising from Order-in-Original No. 99/2000, dated 25-8-99 for decision. The appellants contention for refund of th....

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....idence of duty had not been passed on to the consumers, and that the same was supported by a Chartered Accountant's certificate. The Commissioner has not examined the evidence in the form of Chartered Accountant's certificate but has given his opinion that he is not inclined to agree with the appellants submissions and held that the incidence of duty has been passed on and that their prayer cannot....

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....ave not passed on the same to the customers. He submits that in identical circumstance, the Tribunal in the case of Shakun Overseas Ltd. v. CC, Chennai - 2002 (140) E.L.T. 444 (Tri. - Chennai) accepted the assessee's plea and held that when loss was incurred, and the incidence of duty had not been passed on to actual customers and the plea was supported by Chartered Accountant's certificate and th....

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....hey had sold the goods at a lesser price and at loss. Therefore the Commissioner instead of expressing his personal opinion should have examined the Chartered Accountants Certificate and should have got it verified. The Tribunal in the case of Shakun Overseas Ltd. on an identical situation has accepted the plea that when the goods are sold at a loss and the incidence of duty has not been passed on....