2011 (7) TMI 414

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....the appeals are taken up together for disposal.   3. Briefly stated facts of the case are that the appellants are engaged in the manufacture of goods falling under Chapter 32, 34, 38 and 39 of Central Excise Tariff Act, 1985. The assessee supplied intermediate product namely Synthetic Resins and emulsions, base and thinners to their sister concern for captive consumption on payment of duty on the value ascertained on the basis of previous year s cost of production as this activity does not involve sale of goods. The assessments were made provisionally under Rule 9B of the Central Excise Rules, 1944 read with Rule 7 of Central Excise Rules, 2001/2002. Proceedings were initiated against them for adjustment of duty, short paid and exce....

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....of India Vs. Solar Pesticide Pvt. Ltd. 2000 (116) ELT 401 (SC) has held that the expression incidence of such duty in relation to its being passed on to another person would take it within its ambit not only the passing of the duty directly to another person but also cases where it is passed on indirectly. The learned SDR also relied upon the Tribunal s Larger Bench decision in the case of Excel Industries Vs. Commissioner of Central Excise, Hyderabad 2011 (268) ELT 419 (Tri-LB).   6. I have carefully considered the submissions and perused the records. The period involved in this case is 2000-01 to 2003-04. The period involved upto 30.6.2001 is covered under Rule 9B of Central Excise Rules, 1944 till they were replaced by Central Ex....

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....nt can certainly be adjusted toward any other duty liability of such assessee under the Excise Act, 1944 and Rules made thereunder, however, such adjustments are subject to the applicability of the principle of unjust enrichment. Therefore, before grant of adjustment, the authority will have to ascertain whether such excess amount is to be actually refunded to the assessee or is liable either wholly or partly to be credited to the account of consumer benefit fund and only thereafter make an order of adjustment to the extent the amount is found to be actually refundable and not liable to be credited to the account of consumer benefit fund. Needless to say, that the burden of proof in this regard would lie upon the assessee. The point for con....