2019 (6) TMI 183

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....Smt. P.R. Gupta, Authorised Representative for the Respondent ORDER RACHNA GUPTA Present appeal is against the order in appeal No.124 dated 14.03.2018 vide which the demand of Rs. 22,38,028/- as was confirmed by the Original Adjudicating Authority alongwith the interest and the penalty has been confirmed by the Commissioner (Appeals). Ld. Counsel for the appellant has submitted that the p....

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....al and the same was allowed by way of remand vide Final Order No. A/905/2012-EX dated 01.08.2012 directing the adjudicating authority to adjudicate the issue/show cause notice de-novo taking into consideration the plea of respondent regarding final assessment. As also the refund of excess Excise Duty paid under provisional assessment. 4. The appellants herein are otherwise engaged in manufactur....

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....amount of Rs. 2727873.21 during the period October, 2002 to March, 2003 has been an admitted fact. However, it is observed that appellant has not been able to prove that the burden of said duty has not been passed on to the ultimate customers leading to the establishment of unjust enrichment to the appellant. The same is considered as the sufficient ground to hold the appellant to not to be eligib....