2007 (7) TMI 55

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....rder-in-Appeal No. CEx.XI/AKD/60/NSK/ APL/2006 dated 23-2-2006. 2. Considered the submissions made by both sides and perused records. The issue involved in this case is regarding the refund of the excise duty paid by the respondents on the pole manufactured by them and utilized by them in drawing transmission lines for electrification work in rural areas. It is undisputed that the poles so manu....

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....ed at the hands of adjudicating authority and on an appeal ld. Commissioner (Appeals) allowed the said refund claim by setting aside the adjudication order. The ld. Commissioner (Appeals) while allowing the appeal arrived at the conclusion on the following findings;     - "I have carefully gone through the records of the case and the submissions, both written and oral, made ....

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....ce has been passed on to the customers under ORC and like schemes. It is seen that the said charge is even more than the cost and excise duty element taken together. (iv) The question of passing on the burden of duty incidence arises only when there is a sale of goods involving transfer of ownership. Since the transfer of ownership of poles does not take place under the ORC or other schemes, it....