2008 (8) TMI 314

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.... : P. Karthikeyan, Member (T)].- Potassium Chlorate was specified for SSI benefit under Notification No.1/93-CE dated 28-2-93 with effect from 23-7-96 (vide Notification No.14/96). M/s. Vanithamani Chemicals Ltd. (VCL) paid duty and did not avail the SSI benefit during two spells for clearances of potassium chlorate made in 1996-97 i.e. for the periods 23-7-96 to 8-8-96 and 14-8-96 to 14-10-96. On....

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....issioner (Appeals) wrongly allowed the refund as the assessee had initially passed on the excess duty paid to its customers of Potassium Chlorate. 3. The ld. JDR submits that in view of the decisions of the Larger Bench of the Tribunal in the Addison & Co. v. CCE [1997 (93) E.L.T. 429] case and S. Kumar's Ltd. v. CCE [2003 (153) E.L.T. 217 (Tri.-LB)] case the respondents were not eligible for the....