2008 (9) TMI 320

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.... for the Respondent. [Order].- P.C.: Heard the learned Asstt. Solicitor General for the appellant and Mr. Srivastava appearing for the respondent-Assessee. 2. Perused with their able assistance the order of the Tribunal impugned in the appeal. 3. In the peculiar facts of this case, the Tribunal noticed that the respondent-Assessee has during the course of proceedings urged that while maki....

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....f the Central Excise Act, 1944. All that the Tribunal has done is not granted the request for refund, but has directed the Authority to process and scruitinize the claim, in accordance with law and more particularly, after considering as to whether burden has been passed by the respondent-Assessee on to the consumer. 5. In our view, the findings are rendered by the Tribunal in the facts peculia....