Custom, Excise & Service Tax Tribunal
M/S.Shreeji Processors Pvt. Ltd vs Cce, Jalandhar on 24 July, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
Date of Hearing/Decision:24.07.2013
Excise Appeal No.E/3742/2005-EX (DB)
(Arising out of Order-in-Appeal No.232/CE/Jalandhar/2005 dated 31.08.2005 passed by the Commissioner of Central Excise (Appeals), Punjab.)
M/s.Shreeji Processors Pvt. Ltd. .Appellant
Vs.
CCE, Jalandhar ..Respondent
Appearance:Rep.by Shri Harishkesh, Advocate for appellant.
Rep. by Shri Sanjay Jain, DR for the respondent.
CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Final Order No. 57194/2013 Dated: 24/07/2013 Per. D.N. Panda:
Ld. Counsel, Shri Harishkesh, vehemently opposes the appellate order on the ground that there was no unjust enrichment made by appellant passing on the duty liability on the compounded levy goods manufactured by it. He submits that Chartered Accountant has certified that the goods sold to the buyers was without passing duty burden to the buyer.
2. Proposition of the appellant as above is inconceivable for the reason that no buyer prefers to suffer duty liability from its pocket without price being inbuilt taking the duty element into consideration. We are not able to approve the Chartered Accountants certificate which has not discussed whether price of goods included duty and appellant has borne duty burden from its pocket. Consequently, appeal is dismissed.
( D.N. Panda ) Judicial Member ( Rakesh Kumar ) Technical Member Ckp.
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