2010 (2) TMI 1031

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.... Mahajan, Advocates, for the Appellant. Shri I. Baig, SDR, for the Respondent. ORDER Since in these appeals common questions of law and facts arise they were heard together and are being disposed of by this common order. 2. The only issue which for consideration is whether the authorities below erred in crediting the amount refundable to the appellants to the Consumer Welfare Fund on t....

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....the Scheme was irrespective of the actual value and clearances of fabrics in a given time period (emphasis supplied). Thus no definite connection can be said to have existed between the actual clearances of the goods and the passing off of incidence of duty in a given time period. It is quite possible that assessee might not produce enough quantity and value of fabrics in a given time period so as....

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.... same which discloses that the duty liability was not passed on to the consumers. 5. To the specific query, as regards the factual data in support of the said submission, the learned Advocate candidly submitted that the records do not disclose production of any such data. However, she submitted that the analysis of the materials on record sufficiently reveal that such price remained static even....