ORDER
Krishna Kumar, Member (J)
1. Heard both sides.
2. The issue involved is classification of paper makers felts 100% synthetic and endless and levy of excess excise duty under Central Excise Tariff Heading 5908.00 and refund thereof. The adjudicating authority on the basis of the submission of the assessee appellant has classified the item under Chapter Heading 5911.20 as claimed by them. As regards the unjust enrichment the adjudicating authority has noted that the assessee appellant have not produced sale invoices of their products manufactured to show that the incidence of duty paid excess has not influenced their sale price. He also noted that in terms of provisions under Section 28D it is presumed that the incidence of duty has been passed on to their customers. The assessee appellant has produced a certificate showing that they have not availed modvat credit and they have also produced a certificate from the C.A. to the effect that the incidence of duty paid excess has not been passed on to their customers. At the time of hearing the assessee appellant have also produced photocopy of their sale invoices showing that the rates are inclusive of excise and special duty wherever applicable. They have also produced copies of decisions and the Board’s Circular. Since the appellant has filed the copies of the sale invoices, it is necessary that the same are looked into by the adjudicating authority and after appreciation of the same the adjudicating authority may pass a fresh order in the matter and also taking into account the case law cited by the ld. JDR in the case of Oil & Natural Gas Commission .
3. Both the parties are directed to appear before the adjudicating authority and file the necessary documents as produced before me along with the case laws relied on by them within the time as allowed by the adjudicating authority. The adjudicating authority may after giving reasonable opportunity of hearing to the appellant pass a fresh speaking order in the matter.
4. The case is accordingly remanded to the adjudicating authority for fresh adjudication.
(Pronounced in Court on 24.1.2006)