2016 (11) TMI 50

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....-11036/2016<br>Central Excise<br>Dr. D. M. Misra, Hon&#39;ble Member (Judicial) For Assessee : Shri Prakash Shah, Advocate Shri Paresh P Shah, Chartered Accountant For Revenue : Shri A Mishra, Authorised Representative ORDER Per Dr D. M. Misra Heard both sides. 2. &nbsp;These three appeals are filed against the OIA-KKS/155-159/DAMAN/ 2008 dt 04/04/2008 passed by the Commissioner ....

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....k, filed refund claims of the duty ultimately paid by them, which initially M/s PSL Ltd discharged at the time of clearance of the same. Show cause notice was issued to the respective appellants directing them to produce documents/evidences in establishing the fact that the amount of duty has not been passed on to their customers as required under the provisions of Section 11B(2)(e) of Central Exc....

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....e documents were not analyzed in detail by the Ld Commissioner (Appeal) but erroneously observed that the documents produced were not sufficient in establishing the fact of non-passing of incidence of duty to the customers. 5. Per contra, the Ld AR for the revenue reiterated the findings of the Ld Commissioner (Appeals). He submits that the documents which the appellants enclosed alongwith the ....

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....ish the claim. Also, the Adjudicating Authority nowhere discussed in his order after analysis of evidences about the fact of passing of the incidence of duty to the customers or otherwise. In nut shell, both the authorities had not addressed the issue after examining the evidences/documents produced by the appellants alongwith their refund claim, so as to establish the fact that the incidence of d....