2017 (2) TMI 197

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....Mishra-II, JJ. For the Appellant : Rajesh Singh Chauhan For the Respondent : Abhishek Anand, Aditya Bahttacharya, Hemant Bajaj, M.P. Devnath, Preet Prakash Verma, Yogendra Aldak ORDER 1. The delay in filing this appeal having been condoned vide order of date passed on Delay Condonation Application, let appeal be registered with regular number and old number shall also continue to be sh....

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....15 (39) STR 190 (Mad.) a Division Bench of Madras High Court had an occasion to look into a similar dispute. Therein payment was made during investigation by assessee. Subsequently, show cause notice was issued and Assessing Officer passed order adjudicating liability of Central Excise and amount deposited by Assessee was appropriated against such determined liability. Subsequently, in appeal, ass....

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....antial question of law against the Revenue and in favour of the assessee." 5. Madras High Court in Commissioner of Central Excise v. Pricol Ltd. (supra) relied on a Bombay High Court judgment in Suvidhe Ltd. v. Union of India - 1996 (82) E.L.T. 177 (Bom.); Gujarat High Court judgments in Commissioner of Customs v. Mahalaxmi Exports - 2010 (258) E.L.T. 217; Parle Internation Ltd. v. Union of Ind....

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....LT 41, Tribunal has observed as under: "..the presumption under Section 12-B is a rebuttable presumption and once the assessee produces evidence in support of his claim of having not passed on the incidence of duty whose refund is claimed to the customers, the burden of proof would shift to the Department to prove that the claim of the assessee is false. In this case the Department has no....