COMMISSIONER OF CUSTOMS, AIRPORT Vs. PREMIER AUTOMOBILES LTD.

JUDGEMENT

(1.) After hearing both parties and taking note of the circumstances mentioned in the affidavit filed by the department, we restore the appeal.

(2.) We have taken up the appeal, with the consent of both the sides.

(3.) The question involved in this appeal is whether the doctrine of unjust enrichment is applicable to captive consumption of the capital goods. The issue has been settled by the Supreme court in the case of Union of India v. Solar Pesticide Pvt. Ltd. in 2000 (116) ELT 401 in favour of the department. The learned counsel for the assessee respondent pleaded that he will be able to satisfy the learned adjudicating authority about the passing of incidence of the duty.