2006 (11) TMI 54

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..... :- 2-11-2006 - [Order per : S.L. Peeran, Member (J)]. - This Revenue's appeal arises from the Order-in-Appeal No. 03/2004 (H-IV) CE dated 01/2004 passed by the Commissioner (Appeals) accepting the assessee's contention that they are not passed on the elements of duty to the buyers. The Revenue is aggrieved with this order. The Commissioner (Appeals) in the impugned order has noted that the appel .....

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..... that the assessee has not discharged their burden. Therefore, the order passed by the Original authority is legal and proper. 3.On a careful consideration of the matter, we noticed that the Commissioner (Appeals) has relied on the Chartered Accountant's certificate and also the certificate issued by the recipient, i.e. an enterprise of Government of Andhra Pradesh. We are of the considered opini .....

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