TMI Blog2016 (11) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... that the incidence of duty has not been passed on to the customers or any other person as required under Sec.11B(2)(e) of CEA,1944 - In nut shell, both the authorities had not addressed the issue after examining the evidences/documents produced by the appellants alongwith their refund claim, so as to establish the fact that the incidence of duty has not been passed to the customers - Appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of excise duty on the value, which included cost of the bar and conversion charges (coating charge) under protest. The matter was litigated before the Tribunal about the classification and dutiability of the said coated bars. The issue was decided in favour of the assessee holding that the process of coating undertaken by M/s PSL (job worker) does not result into manufacture of excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within time limit but the appellants had failed to establish that the incidence of duty has not been passed to their customers and accordingly rejected the appeals. Hence, the present appeals. 4. The Ld Advocate, Shri Prakash Shah, for the appellant submits that all necessary evidences were placed before the authorities below in establishing the fact that the amount claimed as refund has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the customers or any other person as required under Sec.11B(2)(e) of CEA,1944. Even though the Ld Advocate for the appellant claims that all evidences necessary to show that incidence of duty paid has not been passed on were presented before the authorities below, however, findings against the documents/evidences had not been recorded by either of them. I find that the Ld Commissioner (Appeal) i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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