2014 (3) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER These appeals are directed against the common order dated 18 January 2007 of the Customs Excise and Service Tax Appellate Tribunal, Mumbai (the Tribunal). Since the order of the Tribunal is common in the two appeals, filed by the Commissioner of Central Excise against the same respondent assessee, we are considering both these appeals together. 2. The revenue has proposed the following com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clearance of goods.     (c) Whether in the facts and circumstances of the case and in law the CESTAT is justified in rejecting the appeal of the Revenue in view of the decision of the Apex Court in case of M/s. Sahakari Khand Udyog Ltd. 2005 (181) ELT 328 (SC);     (d) Whether in the facts and circumstances of the case and in law the CESTAT is justified in rejectin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore, it was held that unjust enrichment will not be applicable and directed refund. 6. The appeal by the revenue was dismissed by the Tribunal on a finding of fact that amounts of differential duty were paid subsequent to the clearance of the excisable goods on insistence of the Anti Evasion and thus, the burden of duty was not passed on to the customer. 7. Learned counsel for the appellant/rev....