2014 (7) TMI 650

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....e DGCEI that the respondents were clearing the spare parts without reversing the credit taken by them in the CENVAT Registers. In this connection, two show cause notices were issued to the respondents one bearing No. 18/2009-10 dt 11.05.2009 for a demand of Rs. 1,69,416/- and another No. 28/09-10 dt 26.06.2009 for Rs. 99,00,230/-. In total, the demand amount is Rs. 1, 00, 69,646/-. The respondents paid Rs. 1,01,45,447/- in 2008 itself along With interest and consequent on issuing of the show cause notices, they admitted an amount of Rs. 95,08,708/- and filed an application for settlement of the case praying for granting immunity from imposition of penalty, prosecution and fine under Central Excise Act, 1944. The Settlement Commission Bench ....

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....an appeal before the Commissioner (Appeals) on the ground that the original adjudicating authority had not examined the aspect of unjust enrichment. The appeal filed by the Revenue was allowed by the Commissioner (Appeals) and Commissioner (Appeals) held that assessee had not been able to show that they had not passed on the incidence of duty paid by them to the customers and therefore the amount sanctioned as refund has to be credited to the Consumer Welfare Fund. Against this order the assessee is in appeal before me and this appeal is numbered as E/212/2012. 2. In the meanwhile there were also parallel proceedings taken by the Revenue by way of issue of show-cause notice by the original adjudicating authority who had sanctioned the re....

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....e after examination of production records and the costing records maintained by the assessee based on standard accounting principles. In such a situation, the conclusion reached by the Commissioner without examining the records and in view of the fact that the Chartered Accountant did not specifically certify about the burden having been passed on or not, it is in fairness of things that assessee may be given another opportunity to get their records examined by a Chartered Accountant and get a revised certificate and produce it before the original authority who shall examine the same and consider the refund claim afresh and decide in accordance with law. Since the appeal No. E/26875/2013 is a consequence of the first proceedings, once the m....