2007 (3) TMI 602

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..... Agarwal, C.A., for the Appellant. Shri A. Rastogi, DR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. In this case, the adjudicating authority sanctioned the refund claim of Rs. 8,11,056/- and ordered it to be credited to consumer welfare fund. The Commissioner (Appeals) upheld the adjudication order. The relevant facts of the case are that the appel....

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....1 to 28-2-2002. He drew the attention of the Bench of customer's letter dated 29-11-2001 stating that they were not ready to pay excess duty on assessable value. He submits that it is revealed from the customer's letter that the customer declined to pay excess amount of duty as well as the appellant raised the credit notes for the same and, therefore, the appellant discharged the burden of proof i....

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....ey will charge excess duty on assessable value while discharging duty on job work material. The customer by its letter dated 29-11-2001, declined to pay excess amount of duty on assessable value. Even that the appellant cleared the goods on payment of excise duty during the period 5-12-2001 to 28-2-2002. They have produced the credit notes raised to the customers. Apart from that, they have not pr....