TMI Blog2000 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals). 2. Brief facts of the case are that the appellants filed a refund claim and the adjudicating authority sanctioned the refund claim of Rs. 5,83,512.78 under Sec. 11B of the Central Excise Act, 1944 and ordered the same to be paid to Consumer Welfare Fund. Against this order, the respondents filed appeal and the Commissioner (Appeals), in the impugned order, held that the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty component can be increased by reducing profit margin since the goods are being sold in the competitive market. He relies upon the decision of the Tribunal in the case of M/s. Esprit Switchgear Pvt. Ltd. v. C.C.E. reported in 1996 (87) E.L.T. 660. He, therefore, prays that the appeal be allowed. 5. Ld. Counsel, appearing on behalf of the respondents, submits that the respondents have pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsistently taking the view that the invoices during the material period showing the composite price and duty not indicated separately, itself is sufficient to show that incidence of duty has not been passed on to the customers. He, therefore, prays that the appeal be dismissed. 6. Heard both sides. 7. In this case, the issue is whether the respondents have discharged burden that incidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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