TMI Blog2009 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed the benefit of Cenvat credit in respect of additional duty of excise. The only contention of the Revenue is that there is no evidence on record to show the payment of additional excise duty in the duty paying documents. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher price from the present respondents and the incidence of additional duty of excise has been passed on the present respondents. A copy of invoice is produced by the respondents showing rate of additional excise duty. In the circumstances, we find no infirmity in the impugned order and the appeal is dismissed.
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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