Bombay High Court Allows Assessee's Appeal in Central Excise Refund Dispute, Remands Matter for Fresh Adjudication on Passing On of Duty. Quasi-Judicial Authority Must Objectively Assess Evidence and Provide Opportunity to Produce Documents to Determine Whether Duty Was Passed On Under Section 11B of Central Excise Act, 1944....
The appeal arose from a refund claim of excise duty under the Central Excise Act, 1944. The appellant manufactured snuff of tobacco, which prior to 1 April 1989 was classified under Entry 2404.50 of t...
