ORDER
Shri G.A. Brahma Deva
1. Issue relates to unjust inrichement. In the case of Solar Pesticides (P) Ltd., reported in 2000 (116) ELT 401 (S.C) it was held that Unjust enrichment means passing not only of duty directly to another person but also when passed indirectly. Shri.P.V.Jois appearing for the appellants submitted that in the question against the portion of duty has been passed on to the customers. He also requested that the matter be remanded to examine this issue particularly in view of the decision of the Supreme Court cited above as well as following the ratio of the decision of the Tribunal in the case of Metro Tyres Ltd., reported in 1996 (82) ELT 95 (T) as well as in 1995 (80) ELT 410 (T).
2. Heard Smt.Radha Arun, DR appearing for the revenue.
3. After taking into consideration the submissions made by both sides, matter is remanded to the jurisdictional adjudicating authority to examine the issue afresh in the light of the above decisions. Thus this appeal is disposed of in the above terms.
(Pronounced and dictated in the Open Court)