TMI Blog2017 (1) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... 431 of 2009. instead of re-examining the refund claim. Again, Commissioner, Central Excise, Jamshedpur has preferred this Tax Appeal No. 1 of 2010. All these time should have been invested in re-examining the claim of refund of the assessee, under Section 12B of the Central Excise Tax, 1944 which is about the presumption of passing on incidence of tax - tax appeal dismissed. - Tax Appeal No. 1 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on to the buyer . This burden has not been discharged by the applicant (who is the respondent in this tax appeal). 4. The appeal was preferred by the respondent before the Commissioner ( Appeals), Central Excise and Service Tax, Ranchi and the appellate authority remanded the matter to the lower authority to supply the documents needed by the respondent and thereafter pass a fresh order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur has preferred this Tax Appeal No. 1 of 2010. All these time should have been invested in re-examining the claim of refund of the assessee, under Section 12B of the Central Excise Tax, 1944 which is about the presumption of passing on incidence of tax. All care should have been taken by the Commissioner, Central Excise, Jamshedpur. Such type of frivolous tax appeal may not be preferred at the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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