THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX LARGE TAXPAYER UNIT Vs. M/S. APEX LABORATORIES AND OTHERS

JUDGEMENT

(1.) Though, M/s. Apex Laboratories, Chennai, 1st respondent has been served and name is shown, there is no appearance either in person or through pleader.

(2.) Instant Civil Miscellaneous Appeal is filed against the Final Order No.1033 of 2008 dated 23.09.2008, on the file of the CESTAT, Chennai, on the following substantial questions of law.

(3.) Short facts leading to the filing of the appeal are as follows: M/s. Apex Laboratories, Chennai, the 1st Respondent herein is a manufacturer of Pharmaceutical products falling under Chapter 3003.10 of Central Excise Tariff Act, 1985. The 1st respondent had filed refund claim of Rs. 5,47,054/- on 01.03.2001, consequent to the finalization of provisional assessment, vide order, in original No.77/2000 dated 30.10.2000. Citing the aforementioned order in original, wherein it was held that since the duty element was passed on to their customers, the appellant/Assessee has no hold to claim the excess duty of Rs. 5,47,054/- and upholding the findings in Order in Original cited supra, the Adjudicating Authority, rejected the claim under section 11B of Central Excise Act, 1944 vide order in original No.19/2001 dated 09.05.2001.