9911796707
TMI Blog2009 (12) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... xena, Jt. CDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 02-C.E./07 dated 30-1-2007. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant manufactures Sat Reetha, Herbal Sat, Neem Sat and Meghdoot Herbal Powder and Bringraj Tel Trifla Brahmi Tel which were held not dutiable as they were classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority of law cannot be retained on any grounds. Further, the prices of the products before levy of duty prior to 1-7-03 and prices of the products when they started paying duty remained the same; therefore, they have absorbed the duty burden and did not pass on the burden of duty on the dealers; they have also issued letters dated 4-9-03 and 10-10-03 to the dealers in this regard. In other wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In fact, the refund has been sanctioned and credited to the Consumer Welfare Fund. The letters addressed to the dealers (according to the learned Consultant they are representative in nature) show that as if consequent to payment of duty the appellants were absorbing the burden of duty and the prices remained the same as it was prior to the period when the duty was not being paid. Provocation fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumers. It is settled that the prices remaining the same prior to or after introduction of duty does not imply that the burden of duty is not passed on to the consumers as held by the Hon'ble Supreme Court in the case of C.C.E. v. Allied Photographics India Ltd. as reported in 2004 (166) E.L.T. 3 (S.C.) which judgment has been relied upon by the Commissioner (Appeals). The decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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