TMI Blog2003 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... tment like issuance of credit notes or cheques by the assessee who is claiming refund, to buyer of the goods, taking back the burden of duty on the goods would help the assessee to get over the bar of unjust enrichment under Section 11B of the Central Excise Act. 3. The appellants were job workers for M/s. Dhvani Terrifabs Export Pvt. Ltd. (for short M/s. DTE). They received raw material (grey fabrics of cotton) from M/s. DTE and after processing the same, supplied the processed fabrics (falling under Chapter 60 of the Schedule to the Central Excise Tariff Act, 1985) to M/s. DTE. During the period 5-3-97 to 30-8-97, the appellant cleared processed fabrics to M/s. DTE on payment of Additional Excise Duty (AED) in lieu of sales tax @ 8% ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended by the ld. Counsel for the appellant that the decision of this Tribunal in the case of CCE, Madras v. Addison Co., 1997 (93) E.L.T. 429 was reversed by the Hon'ble Madras High Court in Addison Co. v. CCE, Madras, 2001 (129) E.L.T. 44. 6. The main issue that was convassed before us by the ld. Counsel for the appellant was that dismissal of the appeal in Sangam Processors (Bhilwara) Ltd. v. CCE, 1994 (71) E.L.T. 989 by the Supreme Court cannot be treated as a binding precedent since the order of the Supreme Court does not give detailed reasons. In support of the above contention ld. Counsel Shri B.L. Narsimhan relid on the two decisions of the Supreme Court in Sun Export Corpn., Bombay v. Collector of Customs, Bombay, 1997 (9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter dismiss the appeal itself (and not merely the petition for special leave) though at times the order granting leave to appeal and dismissing the appeal are contained in the same order and at times the orders are quite brief. Nevertheless, the order shows the exercise of appellate jurisdiction and therein the merits of the order impugned having been subjected to judicial scrutiny of this Court". 8. The above would clearly show that when a Civil Appeal is dismissed even though without assigning reasons it will have an effect of binding precedent unlike in the case of dismissal of a special leave petition. We are not therefore inclined to accept the contention raised by the ld. Counsel for the appellant that dismissal of the appeal by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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