2008 (10) TMI 545

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Shri Sam Mathew, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  All these appeals are directed against Order-in-Appeal No. BPS (133)/2003, dated 31-3-2003. Since all these appeals are in respect of the same assessee and raising the same issue they are being disposed off by a common order. 2. Relevant facts that arise for consideration....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmit that impugned order is erroneous and has not considered the facts correctly. It is his submission the price remaining the same is no proof of non-passing of the burden to the customers. He would submit that impugned order relies upon a Cost Accountant's certificate, which was not produced before the adjudicating authority. It is the submission that additional evidence was brought in for the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uced before the adjudicating authority, cannot be produced before appellate authority. It is an admitted fact that Cost Accountant's certificate was produced before appellate authority only. Since the entire issue revolves over the question of unjust enrichment, we are of the considered view that adjudicating authority should be given a chance to consider this evidence to come to a conclusion on t....