2005 (12) TMI 108

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....r. Malkan prays for time to tender affidavit-in-reply. However, the request is rejected in light of the facts on record and the view that the Court is inclined to take. 2.Heard Mr. Paresh M. Dave and Mr. Malkan appearing respectively for the petitioners and the respondent. RULE, returnable today. Mr. Malkan waives service. The petition is taken up for final hearing and disposal with the consent....

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....f duty included in the cash discount passed on by the petitioners, between July 2000 to July 2001, to the purchasers of the products of the petitioners. 5.The learned advocate for the petitioners has invited attention to a decision of High Court of Madras in the case of Addison & Company v. Commissioner of Central Excise, Madras - 2001 (129) E.L.T. 44 (Mad.) to submit that the order of the Trib....

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....sent case, as already noticed, the CESTAT has not recorded any findings of fact, nor has adverted to the contentions on behalf of the petitioners and the evidence produced by the petitioners in support of its contention that it had not passed on the incidence of duty to the buyers of the goods of the petitioners. 8.In these circumstances, the impugned orders of the Tribunal cannot be permitted ....