2017 (11) TMI 1702

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....UDGMENT [Judgment per : Antony Dominic, ACJ.]. - This appeal is filed by the Commissioner of Customs, Cochin, impugning the order passed by the Customs, Excise and Service Tax Appellate Tribunal, in C/755/2008-SM whereby the appeal filed by the respondent was allowed. 2. We heard the Learned Counsel appearing for the appellant and considered the submissions made. 3. Shortly put ....

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.... did not discharge his burden of proving that the incidents of duty was not passed on to the consumers. 5. Having appreciated the findings of the Tribunal, we are not in a position to accept the plea now raised before us. A reading of the order shows that the burden of proof was discharged by the respondent by producing certificate issued by the Chartered Accountant which was not considere....