2015 (10) TMI 717

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..... rjee, S. Chopra ORDER Heard Sri A.P.Mathur, the learned counsel for the appellant and Sri B.K.S.Raghuvanshi, the learned counsel for the Department. The appeal was admitted on the following substantial question of law: "Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that merely because the appellant had charged uniform prices from all its cust .....

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..... td., 2004(61)RLT 602(SC), wherein the Supreme Court held:- "Before concluding, we may state that uniformity in price before and after the assessment does not lead to the inevitable conclusion that incidence of duty has not been passed on to the buyer as such uniformity may be due to various factors. Hence, even on merits, the respondent has failed to make out a case for refund." In the light of .....

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