2015 (12) TMI 1596

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..... Sinha, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - This appeal by Revenue is against order dated 17-11-2006 of Commissioner (Appeals-II), Jaipur. The respondents are engaged in the manufacture of fabrics of woollen, cotton and man made blended fabrics liable to Central Excise duty. They have filed two refund claims for a total amount of Rs. 77,53,152/- on the .....

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..... earned AR submitted that in terms of provisions of Section 12B of the Central Excise Act, 1944, the assessee has not proved that they have not passed on the duty incidence to any other person. The buyers of goods belong to same group/family and as such documentations submitted are not free from doubt. The duty payment on their own, only in respect of the another family unit, is not acceptable as a .....

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..... respondent have not passed on incidence of said duty to their customer. We also notice that in this case the respondent is a job worker and showing the excise duty separately in the Excise invoice. Further, the respondent had also submitted a certificate of Chartered Accountants to state that they (respondents) had not recovered excise duty on additional 15% cost of grey fabrics from the customer .....

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