COMMISSIONER OF CENTRAL EXCISE Vs. BURLINGTONS' EXPORTS

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Department is in appeal aggrieved by the impugned order passed by the Commissioner (Appeals), Central Excise, Mumbai, wherein sanction of the refund has been upheld in favour of the appellants and set aside the transfer of the same to Consumer Welfare Fund under Section 11D of the Central Excise Act, 1944 as ordered by the Asst, Commissioner, Central Excise, Thane. There is a clear finding of the Commissioner (Appeals) that duty incidence has not been passed on to the buyers.

(3.) ON making enquiry on the last date of hearing, the Respondents have produced a letter dated 01.12.2001 addressed to them by their buyer, which shows that the amount shown in the invoice dated 05.05.2001 to the tune of Rs. 5,10,709.13 (Rupees Five Lakhs Ten Thousand Seven Hundred Nine and paise Thirteen only) does not include central excise duty as the buyer did not want to pay the same as per their earlier discussion in the subject matter. The aforesaid letter, which is produced today by the Respondents, further strengthens the view taken by the Commissioner (Appeals). Therefore, I do not see any illegality in the impugned order passed by the Commissioner (Appeals), accordingly, the same is confirmed. In the result, the appeal filed by the Revenue is dismissed.