2010 (7) TMI 441

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.... Appellant. Shri M.S. Nagaraja,  Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These appeals are filed by the Revenue. Vide the impugned Order-in-Appeal No. 243/2004 C.E. dated31-5-2004, the Commissioner (A), vacated Orders-in-Original and allowed refund of the following amounts. Order-in-Original Amount Period No. 108/2003 dt.30-12-2003 Rs. 65,26,513/- J....

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....r refund will not be admissible even on merits. On the question of unjust enrichment, it is submitted that the impugned order was contrary to the ratio of the following decisions of the Tribunal. (i)      CCE, Ahmedabad v. Gopi Synthetics - 2004 (164) E.L.T. 172 (T) (ii)    CCE,Goav. Chiristine Hoden India Pvt. Ltd. - 2003 (155) E.L.T. 271 (Tribunal.-Mumba....

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....packing of tissue paper engaged in by the respondents during the material period did not constitute manufacture. The respondents had charged a composite price before and after the decisions of the Tribunal that the impugned activity was not exigible and Excise duty was not attracted. The endorsement on the invoice that rates are inclusive of all duties and taxes had to be understood as applicable ....

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....oncluded that the assessee had not passed en the impugned amount to its customers. The respondent had furnished details of cost of production of different products for the period 1999 to 2000 and also 2002 to 2003. 3.1 We find that the Commissioner (A) recorded the following finding in the impugned order. "I have gone through the records of the case carefully. In this case, right from the beginn....