2011 (1) TMI 1130

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....  This appeal has been preferred under Section 35(H) of the Central Excise Act, 1944 against the judgment and award dated 11-2-2010 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. 534/2005 [2010 (261) E.L.T. 941 (Tri. - Del.)]. 2. The appellant has prayed for refund of the amount which has been declined on the ground that appellant has faile....

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....price cannot be a justification to reach to the conclusion that the appellant had not passed on the duty burden upon the consumers. The appeal has been dismissed on the basis of material available on the record. 3. Learned counsel Mr. Manoj Bhandari has submitted that in other similar cases, refund has been ordered by the Tribunal and excise levy has been held to be un-constitutional. The ....

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....ion, the learned Advocate candidly submitted that the records do not disclose production of any such data. However, she submitted that the analysis of the material on record sufficiently reveal that such price remained static even after removal of the gallery. 6. Once the record could not disclose that as to what was the portion of price that related to the gallery alongwith the duty liabi....