2008 (10) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stances of the case, the Commissioner (Appeals) and Tribunal are justified in holding that there was no unjust enrichment even though the respondent removed/cleared the goods without indicating the element of Excise Duty in their sales invoice, contrary to Section 12A of the Central Excise Act, 1944?." 2. Heard learned counsel for the appellant. Inviting attention to the observations made in Paragraph Nos. 36 and 37 of the order-in-original made by the adjudicating authority, it was contended that both, Commissioner (Appeals) and the Tribunal, were in error in holding that the incidence of duty had not been passed on to the customers. That the claim made by respondent-assessee for refund was rightly held to be inadmissible on the basis o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l invoices show only a composite value and not the basic value + central excise duty element separately, the adjudicating authority held that the appellants have not been able to prove that duty burden on the Free Units portion had not been passed on. 10.8   I am unable to agree with the above reasoning of the adjudicating authority for the following reasons: (i)  There is no statutory requirement that commercial invoices should show the break-up of value into basic value + central excise duty, etc. (ii)  Since the appellants have not realized any amount in respect of the Free goods they have also not passed on the duty element on these goods (which had been paid by them at the time of stock transfer of the said....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed on and the assessee had not received anything qua the quantity discount granted. "19.1 I have also perused the re-conciliation statements presented (along with the Invoices) showing therein a co-relation between the factory Invoice and Depot/C&F Agent's Invoice along with details of Discounts being given. On verification with the respective factory Invoices and the Invoices issued from the Depot/C&F Agent's place, it is clearly found that goods description in the commercial Invoice vis-a-vis that in factory's invoice is easily identifiable with respect to the particular 'Batch No.' (Though same description of goods but with different batch numbers are also appearing) and at the end of the Invoices, were summing up the total bill amo....