2018 (8) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Shri V.K. Agarwal, Addl. Commr. (A.R) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. YDB/80/M-III/2010 dt. 16.2.2010 passed by Commissioner (Appeals) Central Excise (Appeals), Mumbai-II. 2. Briefly stated the facts of the case are that the appellant have filed refund claim for Rs. 74,65,856/- claiming that they have paid the duty t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d not been passed on to their customers, since the goods were subjected to MRP based assessment. He has fairly admitted that the copy of the Range Superintendent has not been handed over to the assessee. It is his contention that the Ld. Commissioner (Appeals) by a cryptic order set aside the said order of the adjudicating authority and allowed the Revenue's appeal. Therefore, the order of the Ld.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e same time, on going through the refund order passed by the adjudicating authority, we find that the adjudicating authority has not discussed in detail aspect of the each and every piece of evidence produced by the assessee in support of their claim that the refund is due to them and its burden has not been passed on to the customers. In absence of proper reasoning on the documents/evidences, the....