Commissioner Of Central Excise vs M/S.Flow Tech Power on 23 January, 2006
6. After hearing both the sides, we find that the issue before us is that whether in the facts and circumstances of the case the assessees are entitled for refund claim or not. It is not in dispute that the end product and the HDPE/LDPE pipes which were captively consumed to manufacture the end product are exempted from duty. It is also not in dispute that the assessee has paid the duty under protest. The only dispute is that the report of A.D. (COST) which was not shown to the assessee while passing the impugned order. Therefore, we find that not supplying the copy of report of A.D. (COST) to the assessee is in gross violation of principle of natural justice. The decision of the Honble High Court of Madras in the case of Flow Tech Power (supra) relied on by the learned Advocate was also not produced before the lower authorities while considering the refund claim. Therefore, we find that the matter needs examination at the end of the adjudicating authority.