2017 (12) TMI 1600

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....ath Goud, JJ. Shri Swaroop Oorilla, Advocate for M.V.J.K. Kumar, SSC, for the Appellant. Shri C.V. Narasimham, Advocate, for the Respondent. JUDGMENT [Judgment per : C.V. Nagarjuna Reddy, J. (Common)]. - The issue and the parties being common in all these appeals, they are heard and being disposed of together. 2. The respondent is the assessee in respect of Central Excise Duty ....

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....ollector - 2001 (129) E.L.T. 44 (Mad.). 4. At the hearing, Mr. Swaroop Oorella, Learned Counsel for the Revenue, submitted that as the judgment in Addison & Company (supra) has since been reversed by the Supreme Court in Commissioner of Central Excise, Madras v. Addison & Co. Ltd. - 2016 (339) E.L.T. 177 (S.C.) the orders of the Tribunal are liable to be set aside. 5. Mr. C.V. Nara....

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....ity. 7. In the light of the above, the orders under appeals are set aside. The matter is remanded to the Tribunal for considering whether the respondent has passed on the burden of duty to the buyer, which term is not restricted to the first buyer alone but also extends to the ultimate customer as held by the Constitution Bench of the Supreme Court in Mafatlal Industries Ltd. v. Union of I....