2007 (4) TMI 12

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....is appeal has been filed against Order-in-Appeal No.27/2005 dated 29-7-2005 passed by the Commissioner of Central Excise (Appeals-II) Hyderabad. 2. The appellant cleared Dot Matrix and Line Matrix from the factory to the depots. At the time of clearance from the factory duty was paid at the stock transfer price. The assessment was provisional. On a quarterly basis, the appellants calculated the....

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....88/- for the period from January 2003 to March 2003 under the provisions of Section 11B(d) of Central Excise Act, 2001 read with Section 11D. The lower authority confirmed the proposals in the Show Cause Notices. The Commissioner (A) upheld the orders of the lower authority and passed the impugned order. The appellants are strongly challenging the impugned order. 3. We have heard both the parti....

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.... Revenue but when the gods are sold to the buyers at lesser value, lesser duty burden is passed on to them. Thus, the differential duty is borne by the appellant. Hence, unjust enrichment will not arise. 3.1 There is substance in the contention of the appellant that refund arising consequent to the finalization of provisional assessments cannot be recovered by issue of a Show Cause Notice under....