TMI Blog2001 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufacture cement falling under Chapter sub-heading No. 2502.29 of the Central Excise Tariff Act, 1985. At the time of presentation of Budget for the year 1993 on 27-2-1993, they were permitted to remove cement from their factory from 17.00 Hrs. to 24.00 Hrs. by the Collector of Central Excise, Raipur. In this Budget, the Basic Excise Duty (BED) on Cement was raised from Rs. 290/- to Rs. 330/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur vide his order dated 29-11-1994 rejected the refund claim of the party in terms of the provisions of Section 11B of the Central Excise Act, 1944. 3. The party filed an appeal but the same stood rejected by the Commissioner (Appeals), Bhopal vide his order dated 28/29-9-2000. The present appeal is against the above order of the Commissioner (Appeals). I have heard Shri Sanjay Grover, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aspect. - The claimant has submitted assessment documents like Triplicate copies of GP-1s Triplicate copy of PLA etc. On perusal of these documents, it is clear that the claimant has passed on burden of special excise duty to his consignees. The photocopies of invoices, available, show that the claimant has not indicated the amount of excise duty collected from the buyers though it was mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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