2016 (11) TMI 1577

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..... against order-in-appeal No. MUM-CUSTM-SMP-05 & 06/2015-16 dated 29.4.2015. 2. Heard both sides and perused the records. 3. This is the second round of litigation. In the first round, Tribunal had remanded the matter back to the first appellate authority to consider the issue on merits. The impugned order has been passed after considering the representation made by the appellant before the first .....

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..... all the excise sales invoices are not passing on 4% special additional duty (imposed) to their buyers. As against such an evidence, there is no contrary findings on record by the Revenue to hold against the appellant that they have passed on the SAD to their buyers. 5. On the face of such an evidence, it is in consonance with the CBEC circular, I find that the impugned order is unsustainable and .....

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