2008 (1) TMI 696

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..... t. [Order]. - In this case, the Assistant Commissioner has dropped the proceedings initiated against the appellants herein under show cause notice dated 13-6-2005 for rejection of claim for refund against refund of Rs. 29,223/- paid on cookies and brownies, and sanctioned the refund amount to the appellants. The Revenue's appeal against this order was allowed by the Commissioner (Appeals) who h .....

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..... e higher duty paid by the assessees was charged as expenditure in the profit and loss account. In the case of Rajasthan Spinning and Weaving Mills reported in 2006 (194) E.L.T. 254, the Tribunal has held that booking of the duty in the profit and loss account would establish that the duty burden has been passed on to the buyers. The lower appellate authority has also considered the chartered accou .....

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