TMI Blog2011 (1) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... t as to what was the portion of price related to the gallery along with the duty liability and the detail break up of the price charged for the goods prior to and after removal of gallery - burden in that regard was upon the appellants which the appellants have failed to discharge, appellant has failed to establish that they has not passed on duty burden upon the consumers, hence refund would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have not been established. The Commissioner (Appeals) has confirmed the order in appeal. The Tribunal has also observed that factual data in support of the submissions raised for refund has not been produced. The Tribunal has also observed that the record could not disclose that as to what was the portion of price related to the gallery along with the duty liability and the detail break up of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has not been able to establish the portion of price that related to the gallery along with the duty liability and the detail break up of the price charged for the goods prior to and after removal of gallery has not been established. 5. Learned counsel has submitted that it was admitted that duty was paid later on by the appellant, hence, it could not have been passed on. We do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is also a decision in this regard which has been relied upon by the Commissioner (Appeals) in its judgment. In any case, in the absence of data, mere contention regarding the quantum of price cannot be justification to jump to the conclusion that the appellants had not passed on the duty burden upon the consumers. Undisputedly, the burden in that regard was upon the appellants which the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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