SHREE RAM INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) MATTER called. None for the appellant. They have requested for decision of the appeal on merits in view of their full -fledged submission thereon. However, they have relied on a judgment of the Supreme Court as reported in 1998 (99) E.L.T. 200 (S.C.). The said judgment reiterates a well -known position that Tribunal has the jurisdiction to examine a question of law which arises from facts as found by authorities below and having a bearing on tax liability of assessee, even though said question was not raised before the Lower authorities, nor in appeal memo before the Tribunal but sought to be added latter as an additional ground by a separate letter.

(2.) A refund claim of Rs. 8,23,537.51 was filed by the appellant on admission of their claim regarding classification of the goods. In the meantime duty had been paid under protest by the appellants herein.

(3.) ON receipt of the claim the show cause notice was issued to the appellants on 26 -11 -1996, asking them to explain as to why their claim may not be rejected in terms of provisions of Section 11B(1) of the Central Excise Act, 1944, since they failed to produce any evidence to show that the incidence of the duty had not been passed on to any other person. Subsequently an addendum to the show cause notice was issued on 17 -12 -1997 to the effect that as to why the claim may not be credited to the Consumer Welfare Fund under the provisions of Section 11B(2) ibid.