TMI Blog2008 (7) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... le. The appellants have established this claim with documentary evidence submitted before the lower authorities - appeal allowed - decided in favor of appellant. - E/537/2005/MAS - 659/2008 - Dated:- 4-7-2008 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri S.R. Madhava Murthy, Consultant, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order]. - This is an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd passed on to it. Following the ratio of the decisions of the Larger Bench of the Tribunal in the case of Grasim Industries (Chemical Division) v. CCE, Bhopal [2003 (153) E.L.T. 694 (Tri.-LB)] and S. Kumar s Ltd. v. CCE, Indore [2003 (153) E.L.T. 217 (T) = 2003 (55) RLT 399 (LB)] the lower authorities decided that the appellants had passed on the duty burden to its customer and the refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the amounts initially paid by the assessee at the time of clearances of the impugned goods for which debit notes were raised by the customer later on cannot be held to have been post-clearance adjustments. Concept of clearance under the excise law did not apply. The amount paid was not duty and the same was recovered by the customer. The decisions relied on by the lower authorities dealt with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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