Full Judgment Text
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CASE NO.:
Appeal (civil) 2255 of 2002
PETITIONER:
M.R.F.LTD.
RESPONDENT:
COLLECTOR OF CENTRAL EXCISE, CHENNAI
DATE OF JUDGMENT: 24/01/2008
BENCH:
S.H. KAPADIA & B. SUDERSHAN REDDY
JUDGMENT:
JUDGMENT
O R D E R
Being aggrieved by the denial of refund claim made by the assessee the
appellant has come to this Court by way of special leave petition.
The short question which arose before the Tribunal was whether the
assessee had passed on the duty burden to its customers. Burden was on
the assessee to show compliance of section 12B of the Central Excise Act
1944.
In this case the Department had referred the matter to the Assistant
Director to examine the cost construction method adopted by the
assessee. The Assistant Director has given its report based on weighted
average cost as the assessee has failed to furnish the exact cost
attributable to the various components of the final product manufactured
by the assessee namely PCTR. The said report has been accepted by
the Tribunal. We find no
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infirmity in the impugned judgment of the Tribunal. The assessee has
failed to discharge the burden placed on it under Sec.12B. Accordingly
the civil appeals is dismissed with no order as to costs.