2016 (8) TMI 34

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..... y on MRP basis under notification no. 13/2002-CE(NT) dated 13.02 issued under section 4A of the Central Excise Act, after availing 50% abatement from MRP as per Sl. No. 18(A) of the said notification. The Hon'ble Tribunal in the case of Kothari Products Ltd. Vs. CCE Shillong 2003 160 ELT 699 held that Pan Masala not containing tobacco and beetle nut not more than 10% was excluded from the purview of notification no. 10/98-CE(NT) dated 02.06.1998. Accordingly, the valuation was to be done in terms of the section 4 of the Central Excise Act 1944 and not under section 4A ibid. In the light of above decision of the Honble Tribunal the appellants filed refund claims before the Assistant Commissioner which were held to be admissible on merit. Fu .....

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..... al Duty 1 497 27.05.2002 1938.00 440.00 440.00 633.00 1513.00 3451.00 2226.45 Duty Payable U/s.4 Excess Duty paid refundable Cenvat SED NCD Total Duty Cenvat SED NCD Total Duty 356.00 356.00 512.00 1224.00 84.00 84.00 121.00 209.00 He placed relevance mainly on the following case laws: i. Girish Foods & Beverages (P) Ltd. Vs. CCE Pune-2007 (211) ELT 388 (Trib). ii. Dupen Laboratories Ltd. Vs. CCE 2014 (301) ELT 344 (Tri) iii. Karnataka Antibiotics & Pharmaceuticals Vs. CCE 1996 (83) ELT 114 (Tri). iv. CCE Vs. Crane Betel Nut Powder 2009 (15) STR 527 (Tri). 4.      The Ld. DR on the other hand argued that simply because MRP has remained constant it cannot be presumed that the inc .....

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..... of issuing cheques or credit notes. In as much as various invoices clearly indicate the quantum of duty charged and passed on to the customers, it is to be inferred that the excess amount of duty now arrived at as refundable has been passed on to the ultimate customers. The various case laws relied upon by the appellant deal with various cases in which the MRPs have remained constant even though there have been variation in the duty rates. In the cited decisions, under different circumstances it has been held that the duty element has not been passed on. But on careful consideration of these case laws we find that the facts of the present case are totally on a different footing from those. Therefore, these case laws are of no help to the a .....

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