Custom, Excise & Service Tax Tribunal
M/S. Bhagwan Electro Photocopier vs Commissioner Of Central Excise on 5 June, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. III Customs Appeal No. 91-92 & 96 of 2009 [Arising out of Order-in-Appeal No. 271/ANS/GGN/2008 dated 28-11-2008 passed by the Commissioner of Central Excise, Delhi] M/s. Bhagwan Electro Photocopier Appellants Vs. Commissioner of Central Excise Respondent
Delhi Appearance:
Ms. Surbhi Sinha, Advocate for the Appellants Shri V.P. Batra, AR for the Respondent CORAM:
Hon'ble Mr. D N Panda, Judicial Member Hon'ble Mr. Manmohan Singh, Technical Member Date of Hearing and decision : 05.06.2014 Final Order NO . A/52448-52450/2014-Cus(Br) Per D.N.Panda (for the Bench):
Both sides have agreed that to resolve the dispute appellants shall provide a comparative anatomy of the price with and without addition of duty element for comparison of learned adjudicating authority so as to satisfy him whether the duty burden arising out of imports has been shifted to buyers of the goods. This is to be furnished within three months of receipt of this order.
2. Learned Counsel, at this stage, says that duty recoverable from the department is appearing in the balance sheet and also certified by the Chartered Accountant. If the compiled figures are available in these two documents, there should not be hesitation bythe appellant to provide relevant details based on documents for examination by adjudication authority to cross the bar of unjust enrichment.
3. With the aforesaid observations and directions, the matter is sent back to the learned adjudicating authority with the undertaking of the appellant to provide the requisite comparative statement and documents within three months period stipulated as above to resolve the issue at the grass root level. Appellant shall co-operate with the authority to complete the proceeding as early as possible and provide relevant documents to him.
(Dictated and Pronounced in the open court)
( D N Panda ) Member Judicial
(Manmohan Singh) Member Technical
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C/91, 92 & 96 /2009