2010 (4) TMI 940

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....e Respondent. ORDER This is an appeal against the order of Commissioner (Appeals) No. 197-CE/MRT-I/07 dated 30-10-2007. 2. Heard both sides. 3. The case has long background history. The respondents were purchasing tyre cord fabrics and the suppliers have paid duty under erstwhile Tariff Item 68 and the appellants have availed set-off of duty in terms of Notification No. 201/79. The Dep....

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.... "I find that the party filed the refund claiming it as a consequential relief in view of Hon'ble Delhi High Court order dated 28-2-2002 passed in the matter of Civil Writ Petition No. 1371/81. I observe that in spite of issue of deficiency note dated 30-4-03, the party failed to submit requisite documents till date, inasmuch as despite passage of considerable time the original authority essent....

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....reasoning of the original authority and the grounds of appeal. 5. Learned Advocate strongly supports the order of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. At the outset, it is to be noted that the refund claim has been processed in pursuance of the order of the Hon'ble High Court of Delhi. The basis for the doubt expr....

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.... the incidence of duty has been passed on to the customers or not by the appellants, I find that the appellants were purchasing tyre cord fabric under TI 68 after payment of duty and were taking set off credit of the duty amount under Notification No. 201/79. They were also taking credit of duty paid on inputs used in nil duty paid tyre/tubes. The Department issued two show cause notices dated 16-....