2008 (11) TMI 489

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....nt. [Order]. -  Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the refund of Rs. 46,010/- and penalty of Rs. 5,000/- was rejected. Facts of the case is that in the year 1997, the appellant cleared old and used ball bearings as scrap. The Show Cause Notice was issued on 31-12-1997 demanding duty of Rs. 46,010/- in respect of the old and used bal....

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....duty to the customer. The appellant has relied on the decision of the Tribunal in the case of Industrial Cables (I) Ltd. v. Commr. of C. Ex., Chandigarh reported in 2002 (140) E.L.T. 543 (Tri.-Del.). 3. The contention of Revenue is that under the Central Excise Act, the burden of duty has been passed and the same is receivable. The onus is on the assessee to show that burden has not been pas....