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TMI Blog2008 (8) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 in Appeal No. ST/79/2008-SM (BR)) Shri R.K. Verma, Advocate for the Appellants. Shri S. Malhotra, Advocate for the Respondent. [Order per P.K. Das, Member (Judicial)] - Revenue filed this appeal against Order-in-Appeal No. 328/CE/Appl/ Jal/2007 dated 26.10.2007 passed by the Commissioner of Central Excise (Appeals), Jalandhar. 2. The relevant facts of the case, in brief, are that the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckets, he has also produced voluminous records before me to substantiate his claim. Since this proof of substantiation was not before the learned Commissioner (Appeals), to my mind, it would be in the interest of justice to allow the appeal and remand the matter back to Commissioner (Appeals) to consider all the documents and pass afresh order on merits. At this stage, learned Advocate submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Bhopal reported in 2003 (55) RLT 397 (CESTAT-LB) = 2003 (153) ELT 694 (Tribunal-LB) 5. After hearing both the sides and on perusal of the records, I find that there is no dispute that the Respondent had refunded the amounts to their customers on cancellation of their tickets Thus, it is established that the Respondent had not passed the incidence of tax to any other pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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