2004 (7) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (J)]. - This is a Revenue appeal against the Order-in-Appeal No. 276/2003-C.E., dated 25-9-2003. The learned Commissioner, after due consideration of the entire records while considering the matter in detail, has noted that the duty paid by the assessees has not been passed on to the consumer and, therefore, refund filed by them is required to be granted to them without being credited to the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s deemed credit facility is like setting off of the total duty liability of the manufacturer on his specified final products at the time of clearance. The assessees were deducting the eligible percentage of deemed credit from out of total duty liability at the time of clearance of each consignment as per the conditions of Notification No. 7/2001 (N.T.), dated 1-3-2001. The balance duty liability, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nclusive of excise duty, therefore, the Deputy Commissioner inferred that the duty incident is passed on to the buyers. However, the Commissioner held otherwise and noted that the sale price quoted in the excess invoice is only to facilitate the job workers to discharge his duty liability and has nothing to do with the job charges claimed by him in commercial invoices, Therefore, he held that it c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the rate of duty and it remained constant. It was only by oversight the assessees had failed to avail the deemed rate at the higher rate. Thus the element of excise duty could naturally have been recovered from their customers since evidently excise duty is also part of job charges of Rs. 6/-. Hence, they seek for reversal of the order. 3. We have heard both sides in the matter and perused t....