{"id":241683,"date":"2001-11-07T00:00:00","date_gmt":"2001-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rane-brake-linings-ltd-vs-commissioner-of-central-excise-on-7-november-2001"},"modified":"2019-01-17T10:12:10","modified_gmt":"2019-01-17T04:42:10","slug":"rane-brake-linings-ltd-vs-commissioner-of-central-excise-on-7-november-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rane-brake-linings-ltd-vs-commissioner-of-central-excise-on-7-november-2001","title":{"rendered":"Rane Brake Linings Ltd. vs Commissioner Of Central Excise, &#8230; on 7 November, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Rane Brake Linings Ltd. vs Commissioner Of Central Excise, &#8230; on 7 November, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (80) ECC 161, 2001 (135) ELT 122 Tri Chennai<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  S.L. Peeran   <\/p>\n<p> 1. When the matter was called, none appeared for the appellants. They have been served with notice of hearing on more than one occasion. Yet none appeared nor have they requested the case to be decided on merits.\n<\/p>\n<p> 2. On going through the order in appeal No. 79\/97 dated 2.5.97 we find that the Commissioner (Appeals) has held that the refund cannot be made to the appellants as they have not produced any evidence that the element of duty has not been passed on to the consumers. While sanctioning the refund, the original authority directed the amount to be credited to the Consumer Welfare Fund. Both the authorities below held that the appellants have not produced any proof with regard to the fact that the element of duty has not been passed on to the consumers.\n<\/p>\n<p> 3. Heard Shri C. Mani, learned DR for the Revenue. He submits that since the appellants have not produced any evidence to the effect that they have not passed on the incidence of duty to the Consumers, both the authorities have rightly held that they are not entitled for the refund and their order needs to be confirmed.\n<\/p>\n<p> 4. On consideration of the submissions made we find that the appellants have not produced any evidence to prove that they have not passed on the element of duty to the consumers. Therefore, we notice that the both the authorities have held after due consideration that the amount should be credited to the Consumer Welfare Fund. We find no infirmity in the impugned order and we reject the appeal by confirming the impugned order.\n<\/p>\n<p>(Dictated and pronounced in open Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Rane Brake Linings Ltd. vs Commissioner Of Central Excise, &#8230; on 7 November, 2001 Equivalent citations: 2002 (80) ECC 161, 2001 (135) ELT 122 Tri Chennai JUDGMENT S.L. Peeran 1. When the matter was called, none appeared for the appellants. They have been served with notice of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-241683","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rane Brake Linings Ltd. vs Commissioner Of Central Excise, ... on 7 November, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rane-brake-linings-ltd-vs-commissioner-of-central-excise-on-7-november-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rane Brake Linings Ltd. vs Commissioner Of Central Excise, ... on 7 November, 2001 - Free Judgements of Supreme Court &amp; 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