2015 (10) TMI 721

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....kram Ramakrishnan JUDGMENT ( Judgment of the Court was delivered by V. Ramasubramanian, J. ) These appeals, filed under section 35G of the Central Excise Act, 1944, arise out of final orders passed by the CESTAT in a batch of three appeals. 2. Heard Mr.Raghavan Ramabadran , learned counsel for the appellant. 3. The appellant is a manufacturer of excisable goods falling under Chapter....

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....he appellant to come up with the above appeals. 6. Unfortunately for the appellant, they could not produce either before all the authorities or even before this court, proof to show that the benefit was passed on to the end users, viz., customers . Therefore, the very same issue as against the very same assessee was answered by this court in 2014 (305) ELT 524 against the very same appellant he....