2006 (2) TMI 183

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...., C.J. (Oral)]. - This appeal, by the Revenue, under Section 35(G) of the Central Excise Act, 1944 (for short, 'the Act') is directed against order, dated 10-10-2003, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal'), in Appeal No. E/2258/03-NB (SM). According to the Revenue, the order of the Tribunal involves the following substantial question....

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....in Section 11-B of the Act. 4. Being aggrieved, the assessee preferred appeal to the Commissioner (Appeals). While allowing the appeal, the Commissioner noticed that no portion of the duty, of which refund had been claimed, had been passed on to the customers and in fact, it was borne by the assessee. The Commissioner thus, held that under these circumstances, a direction to credit the said ref....

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....ecision of the Tribunal in the case of Commissioner of Central Excise, Madras v. Addison and Co., 1997 (93) E.L.T. 429. 7. Learned Counsel for the assessee, on the other hand, has submitted that the finding, recorded by the Tribunal to the effect that the incidence of duty, of which refund had been claimed by the assessee, had not been passed on to the customers, is a pure finding of fact, givi....