2004 (8) TMI 599

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....dvocates, for the Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed these applications in pursuance to the order dated 2-9-2003 passed by the Hon'ble Supreme Court in Civil Appeal No. 1458/03 [2003 (157) E.L.T. 500 (S.C.)]. 2. Brief facts of the case are that the appellant claimed the refund of differential duty and....

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....eme Court dismissed the appeal by making following observations : "It will be open to the appellant, however, to urge before the Tribunal that the recording that the appellant had not questioned the finding of fact by the appellant authorities and that evidence had been produced that the incidence of the higher levy had not been passed on to the customers was incorrect". 5. In pursuance....

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....sion of the Tribunal in the case of Cimmco Ltd. v. CCE, Jaipur reported in 1999 (107) E.L.T. 246 which was followed by the Tribunal in the case of Panihati Rubber Ltd. v. CCE, Calcutta-II reported in 2001 (127) E.L.T. 742. The contention is that when the price of the goods remains same during the period, the manufacturer paid higher duty and the period where they are paying no duty, the manufactur....

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....ing higher duty. We find that this issue is now settled by the Hon'ble Supreme Court in the case of CC v. Allied Photographies India Ltd. reported in 2004 (166) E.L.T. 3. Hon'ble Supreme Court held that uniformity in price before and after the assessment does not lead to the inevitable conclusion that incidence of duty has not been on to the buyer as such uniformity may be due to various factors. ....