CARRIED ON AT ADARSH GUAR GUM UDYOG
7. The Commissioner (Appeals) relied upon the decision of the Tribunal in the case of . (supra), which was set aside by the Hon'ble Madras High Court in the case of (supra). The Commissioner (Appeals) also relied upon the decision of the Tribunal in the case of CCE v. Adarsh Guar Gum Udyog, 2000 (120) ELT 138 (T). We find that in the case of M/s. Adarsh Guar Gum Udyog (supra), the Tribunal held that the manufacturer initially recovered the duty from their customers at the time of clearance of the goods and subsequently, issued the credit notes, in such a situation, the Tribunal held that when the manufacturer was recovered the duty from their customers, subsequent instance of credit notes shall not alter the position that incidence of duty has not been passed on to their customers. The facts of the present case are not parallel to the facts in M/s. Adarsh Guar Gum Udyog (supra). In the present case, the customer of M/s. IOC pointed out the mistake committed by M/s. ONGC and immediately adjusted the excess duty paid in subsequent monthly bills.
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Adarsh Guar Gum Udyog - Research Papers - 12812 Words
Adarsh Guar Gum Udyog is a partnership venture established and started way back in 1980 when its promoters recognized the commercial value of guar seeds.
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