2018 (3) TMI 703

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dra Kr. Tripathi, Asstt. Commissioner (AR) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.225-ST/APPL-LKO/LKO/2017 dated 12/09/2017 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. Brief facts of the case are that the appellants were manufacturer and processor of Weaning Food and had supplie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und of unjust-enrichment under Section 11B of Central Excise Act, 1944. Aggrieved by the said order, appellant preferred appeal before Learned Commissioner (Appeals), who has decided the appeal through the impugned Order-in-Appeal. The Learned Commissioner (Appeals) has dismissed the appeal by passing following order:- "3. I have carefully gone through the records of the appeals, Order-in-Origi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....had not been passed on by him to any other persons. 6. From the case record it is found that the above legal obligation has not been fulfilled by the applicant neither at the adjudication stage nor at appellate stage. Chartered Accountant's certificate to the effect that burden of the claimed amount has not been passed on and that the said amount is shown as recoverable in balance sheet could b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....944, as made applicable to service tax matters, after calculations of the amount by jurisdiction Deputy/Assistant Commissioner." Aggrieved by the said order, appellant preferred appeal before Learned Commissioner (Appeals). 3. Learned Chartered Accountant for appellant submits that after passing of the impugned Order-in-Appeal, they have been issued with a certificate on 29/11/2017 by Charte....