HIMATSINGKA SEIDE LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS is an appeal against the impugned Order -in -Appeal No. 59/2002 -Cus., dated 16 -10 -2002 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore.

(2.) THE facts of the case in brief are as follows : -

(3.) ƒThe learned Advocate referred to various documents like Chartered Accountants certificate, certificate of non -availment of Modvat credit by the buyer, etc., in support of the appellants case of non -passing of the duty burden to the buyers. He relied on various case laws.