2002 (3) TMI 186

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....assed on the burden of duty to the buyers. Before the original as well as the appellate authority the claim was made credit notes had already been issued to the buyers in effect taking the burden back on the manufacturer. The Commissioner (Appeals), however, relying upon the Tribunal's judgment in the case of CCE v. Addison & Company 1997 (93) E.L.T. 429 denied the claim of the assessee. Hence thi....