2011 (3) TMI 577

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....are manufacturers of cigarettes falling under Chapter 24 of CETA, 1985. A provisional order came to be passed permitting the assessee to pay duty as per the price lists from time to time under the erstwhile Rule 173C of the Central Excise Rules, 1944. Subsequently, an order-in-original No. 22/2001 dated 26-7-2001 finalized the provisional assessment for the period from 1-10-1975 to 28-2-2003 and demanded a differential duty of Rs. 583.19 crores approximately, from the assessee. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner of Central Excise (Appeals). The order-in-original was set aside and the matter was remanded to the Assessing Authority for re-determination of the assessable value of the cigarettes fo....

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....he doctrine of unjust enrichment applies to the facts of the case. It also held that the burden of proving of the liability is not passed on to the customer squarely falls on the assessee. However, it held that it is for the adjudicating authority to decide finally whether any such burden is passed on to the customer. However, relying on a judgment of the Punjab and Haryana High Court in the case of CEE, Chandigarh v. Modi Oil and General Mills reported in 2007 (210) E.L.T. 342, the Tribunal upheld the order of the Appellate Authority. Aggrieved by the same, the revenue is in appeal before this Court. 3. The learned Counsel appearing for the appellant assailing the impugned order contended that in view of the constitution bench judg....

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....t aside the said order and directed for re-determination of the duty payable by the assessee. After said re-determination of the duty payable, the Assessing Authority found that the duty paid by the assessee is in excess of what is liable to be paid under the Act. The amount was quantified. The assessee was called upon to furnish the documents to substantiate his case. The assessee produced the documents. Refund was sanctioned. In fact, the assessee specifically pleaded that he is due certain amounts to the department under various other heads, which is not the subject matter of the case on hand. He wanted that the excess amount to be adjusted towards dues from him and that he be paid the balance amount of Rs. 1,26,66,595/-. The said adjust....