2005 (3) TMI 284

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.... (Oral)]. - Revenue has filed this appeal against Order-in-Appeal No. 88/2004, dated 31-3-2004 passed by the Commissioner of Central Excise (Appeals), Trichy. 2. The brief facts of the case are as follows : The respondents are the manufacturers of Drip Irrigation/Sprinkler Irrigation and PVC/HDPE/LDPE pipes. A dispute arose between the respondents and the revenue with regard to the classific....

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....der Chapter 84 at nil rate of duty is correct. Consequent to the favourable order, the assessee filed a refund claim application with the Assistant Commissioner of Central Excise, Coimbatore. The Assistant Commissioner held that inasmuch as the assessee has not followed the proper procedure under Rule 233B for payment of duty under protest, their claim is barred by limitation of time. Consequently....

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....chment applies to cases of captive consumption. In the instant case, as the incidence of duty was included in the price of the final product, the burden of duty has been transferred to the customers. 3. Smt. R. Bhaghya Devi, ld. SDR appeared on behalf of the Revenue (Appellant) and Shri N. Venkataraman, Advocate for the respondent-assessee. 4. Ld. SDR reiterated the grounds of appeal and als....

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....s) has perused the Chartered Accountant's certificate and the balance sheet of the firm for the relevant period which confirmed that duty paid on the impugned goods had been absorbed by the firm and has been shown as expenditure in profit and loss account and has not been passed on to the customers. Under these circumstances the decision of the Commissioner (Appeals) is right and Revenue does not ....