Commissioner of Customs, Mumbai Vs. M/s Century Enka Ltd.
EmailAppeal: Civil Appeal Nos. 5841-5853 of 1999
Petitioner: Commissioner of Customs, Mumbai
Respondent: M/s Century Enka Ltd.
Apeal: Civil Appeal Nos. 5841-5853 of 1999
Judges: SYED SHAH MOHAMMED QUADRI & Y.K. SABHARWAL, JJ.
Date of Judgment: Jul 28, 2000
Head Note:
EXCISE
Central Excise Act, 1944
Incidence of duty – If passed on directly or indirectly to any person – Claim of refund – Question not decided by Commissioner. Held that question is covered by Solar Pesticides case. Matter remanded to Commissioner to decide the questions of passing on the incidence of duty and claim of refund. (Para 2)
Cases Reffered:
1. Union of India & Ors. v. Solar Pesticide Pvt. Ltd. & Anr. (JT 2000 (1) SC 577)
JUDGEMENT:
ORDER
1. The point raised in these appeals is covered by the Judgment of this Court in Union of India & Ors. v. Solar Pesticide Pvt. Ltd. & Anr. (JT 2000 (1) SC 577 = 2000 (2) SCC 705).
2. Question as to whether the incidence of duty has not been passed on to any person either directly or indirectly, was not considered by the Commissioner. Therefore, we consider it just and proper to allow the appeals and remand the case to the Commissioner for determining this question and deciding whether the respondent is entitled to any relief in regard to claim of refund. Appeals are allowed in the above terms. There shall be no order as to costs.
1. The point raised in these appeals is covered by the Judgment of this Court in Union of India & Ors. v. Solar Pesticide Pvt. Ltd. & Anr. (JT 2000 (1) SC 577 = 2000 (2) SCC 705).
2. Question as to whether the incidence of duty has not been passed on to any person either directly or indirectly, was not considered by the Commissioner. Therefore, we consider it just and proper to allow the appeals and remand the case to the Commissioner for determining this question and deciding whether the respondent is entitled to any relief in regard to claim of refund. Appeals are allowed in the above terms. There shall be no order as to costs.
