2006 (3) TMI 627

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....ri Z.B. Nagarkar, Consultant and V.N. Ansurkar, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals) granting refund of duty of Rs. 3,98,729.28 (Rupees three lakhs ninety-eight thousand seven hundred twenty-nine only), Revenue has filed the present appeal. 2. As per facts on record the respondents are engaged in the manufacture of R....

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....it of Notification No. 20/2001 Central Excise (N.T.), dt. 30-4-2001 w.e.f. April 2002. (c)     Assessee was liable for penalty under Section 11AC of Central Excise Act, 1944 equal to the duty confirmed. (d)     Recovery of appropriate interest under Section 11AB of Central Excise Act, 1944. 3. Based on the above order, assessee filed a refund c....

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....sessment does not lead to inevitable conclusion that incidence of duty has not been passed on to buyer as such. Uniformity may be due to various factors-costing of goods in hands of distributor, cost element and treatment given to purchases by buyer in his own account were relevant circumstances. It is also the Revenue's contention that inasmuch as assessees had paid the duty on the entire contrac....