2011 (2) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te Tribunal, Eastern Zonal Bench thereby dismissing the appeal preferred by the appellant. 2. The facts giving rise to filing of this appeal may be enumerated thus : (a)     M/s. Alliance Udyog Ltd. is the manufacturer of HDPE Tapes in their factory and used them captively for the manufacture of HDPE Woven Fabrics. (b)     The Woven Fabrics were used captively for the manufacture of HDPE Sacks and on which Central Excise Duty was paid. As the manufacturer did not pay the duty of their immediate product, the Department asked the assessee for payment of Central Excise Duty on HDPE Tapes. (c)     The assessee paid the Central Excise Duty on HDPE Tapes for the period from 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e date of receipt of the order by dismissing the appeal (j)      The Department filed a reference application to the CEGAT incorporating a new point of "unjust enrichment". (k)     The CEGAT vide order dated 13th August, 1992 dismissed such reference and directed the Department to refund the amount within two months. (l)      The Department field an application to this Court against order dated 13th August, 1992 and this Court by order dated 10th May, 1993 rejected the application of the Department. (m)   The Department then filed a Special Leave Application before the Hon'ble Supreme Court and the Hon'ble Supreme Court by order dated 4th December, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by order dated 19th May, 2004 framed the following question of law for the purpose of disposal of the present appeal : "Whether the presumption with regard to the passing of the burden to the buyer as laid down in the ratio decided in the case of "Mafatlal Industries Ltd. v. Union of India": 1997 (7) SCC 536 could be rebutted simply by production of a statement without producing the relevant records relating to the prices received by the assessee from its buyers." 5. Mr. Roychowdhury, the learned senior advocate appearing on behalf of the Department, placed strong reliance upon the provisions contained in Section 12B of the Central Excise Act according to which every person who has paid the duty of excise on any goods under the ....