TMI Blog2007 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... ere priced as per direction of Pricing Committee of Ministry of Steel and appellants have no opportunity to vary to price – Cess paid under protest in the instant case is refundable - CDM/68, 69, 116-121 and 133/2004 - A/602-610/KOL/2007 - Dated:- 12-4-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Dr. K.A. Siddique, AGM (Finance), for the Appellant. [Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative that assessments were finalized does not bear proof. 3. As regards leviability of cess on Low Ash Coal, ld. Representative of the appellants cites the decision of the Hon'ble Supreme Court in the case of Commr. of Central Excise Customs. BBSR-I v. TISCO reported in 2003 (154) E.L.T. 343 (S.C.) in Civil Appeal Nos. 4077-4079 of 2001 under which identical case involving the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd or downward in this case. The Tribunal, in their own case vide Order No. A/12/Kol/07 dated 15-1-07 ( M/s. SAIL v. Commr. of Customs, Kolkata ), has also held in similar circumstances that the appellants had not passed on the Customs Duty burden to the buyers. Following the ratio of the said decision, we hold in respect of the current appeals that the appellants have demonstrated that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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