2009 (10) TMI 44

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....nt per : M.M. KUMAR, J.]. - This order shall dispose of CEA Nos. 79 and 83 of 2009, which have been filed under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') against the orders dated 26.3.2008 and 22.4.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal). In both the appeals a substantive question of law has been rais....

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.... Court in the case of Commissioner of Central Excise, Pune v. SKF India Ltd., 2009 (239) E.L.T. 385 (S.C.). The view of Hon'ble the Supreme Court is discernible from the observation made in para 14, which reads thus:- "14. We are unable to subscribe to the view taken by the High Court. It is to be noted that: the assessee was able to demand from its customers the balance of the higher prices by....