2017 (1) TMI 427

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..... Per: Anil G. Shakkarwar The present appeal is filed by revenue against Order-in-Appeal No. 196-CE/MRT-I/2007 dated 30/10/2007. 2. The brief facts of the case are that the respondents were manufacturer of tyres. During the manufacture of tyers dip solution was prepared and consumed within the factory. A show cause notice dated 29.04.1981 was issued to respondent to demand Central Excise duty of R .....

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..... l dated 30th October, 2007 which is impugned Order held that the demand was on the dip solution and show cause notice was set aside by the order of Hon'ble High Court of Delhi. Therefore, there was no levy of Excise Duty and therefore the question of passing of the incidence does not arise. The appellate authority also held that the original authority has not adduced any evidence to show that the .....

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..... to unjust-enrichment become part of statute in 1991 and the said provisions did not have retrospective effect. Therefore, the question of invoking provisions related to unjust-enrichment to the present case does not arise. 6. I have considered the rival contentions. I fully agree with the contentions of the learned counsel for respondent. Therefore, I reject the appeal filed by revenue and hold .....

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