COLLECTOR OF CUSTOMS INDORE Vs. SYNTHETICS
SUPREME COURT OF INDIA
COLLECTOR OF CUSTOMS, INDORE
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(1.)The appeals are covered in favour of the appellant by the judgment of this Court in Union of India v. Solar Pesticides Private Limited, 2000 (2) SCC 705.
(2.)We are not Impressed by the argument on behalf of the assessee that the judgment in Solar Pesticides Private Limited requires reconsideration in the light of the judgment of this Court in Bhadrachalam Paperboards Limited v. Government of A. P. , 1998 (6) SCC 250. The latter judgment only comments upon the High Court drawing a presumption that the assessee must be deemed to have passed on the liability of the tax to the consumer.
(3.)The question as to whether the burden of the duty was passed on by the assessee has not been examined by the Tribunal. It is, there-fore, necessary to remand the matter to the Tribunal to consider this aspect in the light of the decision in Solar Pesticides Private Limited Order on the appeals accordingly, with costs.
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