Aadi Chem Trade Pvt. Ltd. Vs CC, Indore

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,

WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.

DIVISION BENCH
Court No.2

Appeal No.C/123/2010-Cus

(Arising out of OIA No.IND-i/327/09/APPL/09 dt.29.12.09 passed by CCE (Appeals), Indore)




Aadi Chem Trade Pvt. Ltd.     Appellant

                              Vs.

CC, Indore Respondent

Present for the Appellant: Shri V.P.Batra, DR                              

Present for the Respondent: None


                                       Date of Hearing/Decision: 15.07.2014

                                                                     

Coram: Hon ble Mr. D.N. Panda, Member (Judicial)

            Hon ble Mr.Manmohan Singh, Member (Technical)


FINAL ORDER NO.52808/2014

PER: D.N. PANDA


None present for the appellant nor is there any adjournment application. Appeal is four years old.

2. Ld.DR says that when the buyer of the goods is not known to the appellant, there is no question of refund to the appellant.  Inviting our attention to the para 6 of the appellate order, he supports the case of the Revenue on the ground that appellant  at no stage submitted any evidences to prove that incidence  of duty have not been passed on to its buyers.

2. Heard the Revenue.

3. Submission of ld.DR is correct when para 6 of the appellate order is read. From the ground of appeal, it is apparent that the appellant has not rebutted the finding of Commissioner nor produced any cogent evidence to prove its case. Accordingly appeal is dismissed.


(Dictated & pronounced in the open court)



(MANMOHAN SINGH)                                         (D.N. PANDA)

TECHNICAL MEMBER                                  JUDICIAL MEMBER

   

mk



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C/123/2010-Cus