2000 (2) TMI 131

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....r-in-appeal dated 5-11-1998 passed by the Commissioner of Central Excise (Appeals). 2.  Brief facts of the case are that the appellants filed a refund claim and the adjudicating authority sanctioned the refund claim of Rs. 5,83,512.78 under Sec. 11B of the Central Excise Act, 1944 and ordered the same to be paid to Consumer Welfare Fund. Against this order, the respondents filed appeal and....

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.... duty. Therefore, even if the total selling price remains the same, the excise duty component can be increased by reducing profit margin since the goods are being sold in the competitive market. He relies upon the decision of the Tribunal in the case of M/s. Esprit Switchgear Pvt. Ltd. v. C.C.E. reported in 1996 (87) E.L.T. 660. He, therefore, prays that the appeal be allowed. 5. Ld. Counsel, a....

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....rted in 1999 (32) R.L.T. 238 (CEGAT). He submits that as the Tribunal is consistently taking the view that the invoices during the material period showing the composite price and duty not indicated separately, itself is sufficient to show that incidence of duty has not been passed on to the customers. He, therefore, prays that the appeal be dismissed. 6. Heard both sides. 7. In this case, th....