2004 (11) TMI 12

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....the Appellant. Shri G. Shiva Dass, Advocate, for the Respondent. [Order per: S. L. Peeran, Member (J)].- 1.The Revenue is aggrieved with the OIA No. 1/2004 dated 20-1-2004 by which the Commissioner (Appeals) has accepted the assesse's plea and the records placed by them that the refund is eligible to them and that they have not passed on the incidence of duty to their customers. 2. The Re....

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....o pointed out that the Tribunal, in the case of CCE, Delhi v. Maruti Udyog Ltd. - 1999 (114) E.L.T. 986 (Tribunal) although dismissed the Revenue appeal but noted the evidence on record that the dealer had passed on the incidence of duty to the ultimate consumers. He submitted that this proposition should be accepted in the matter. 3. The learned Counsel pointed out that the Commissioner (Appea....

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.... that the incidence of duty is not passed on to the ultimate buyers. He submitted that as the issue was already covered by the judgment of this citation, the Revenue's appeal is required to be rejected. 4. On a careful consideration, we find from the Grounds of Appeal that the Revenue is aggrieved with the finding of the Madras High Court judgment rendered in the case of Addison & Co. v. CCE an....