Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Midas Care Pharmaceuticals (P) Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (11) TMI 993 - CESTAT MUMBAI

Rejection of refund claim - Benefit of Notification No.6/94 dated 01/03/94 - benefit of concessional rate of duty - unjust enrichment - Held that: - From the Chartered Accountant’s certificate it has been submitted by the appellant for the first time in Tribunal. I find that the claim of the appellant that the price to the dealer before and after the period in dispute is the same is incorrect. It can be seen from the certificate that the price for sale in outside Maharshtra have in fact reduced .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to a conclusion that incidence of duty has not been passed on - appeal dismissed - decided against appellant. - E/1118/11 - A/87042/16/SMB - Dated:- 13-4-2016 - Mr. Raju, Member (Technical) Shri.Rajesh Oswal, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER The appellant, M/s.Midas Care Pharmaceuticals Pvt. Ltd., manufactured a product named Lidocaine USP for which they claimed the benefit of Notification No.6/94 dated 01/03/94. Certain show-cause notices were issued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant had paid duty under protest for the period 11/99 to 12/2000 during the pendency period of the appeal, they have filed refund claim of the same. The refund claim was rejected by the original adjudicating authority on the grounds that the appellants have failed to establish that they have not passed on the incidence of the duty paid to the customers in terms of Section 11B. The appellant challenged the same before the Commissioner (Appeals) who dismissed their appeal. Aggrieved by the sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the notification they had reduced their assessable value and started paying the Central Excise duty in such a manner that realization from their dealers did not change much and the MRP of the product remain the same through out the period. He however, admitted that the invoices issued to the dealers contained the full duty element as part of the invoice. 2.1 The learned Counsel argued that since the price of the product to the dealer did not change significantly during the period when they we .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t applicable to their case as in that case there was a categorical findings that it was improbable for the dealers to absorb 20% element of duty as the dealers margin are that not usually high. 3. The learned AR argues that the Hon ble Supreme Court in the case of Allied Photographics India Ltd. case has specifically observed 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 unifo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ave gone through the rival submissions. From the Chartered Accountant s certificate it has been submitted by the appellant for the first time in Tribunal. I find that the claim of the appellant that the price to the dealer before and after the period in dispute is the same is incorrect. It can be seen from the certificate that the price for sale in outside Maharshtra have in fact reduced and changed a number of times during this period. For example, the cum duty price (which is the price for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version