ORDER

The appeals are covered in favour of the appellant by the judgment of this Court in Union of India v. Solar Pesticides Pvt. Ltd., 2000(2) SCC 705.

2. We are not impressed by the argument on behalf of the assessee that the judgment in Solar Pesticides Pvt. Ltd. requires reconsideration in the light of the judgment of this Court in Bhadrachalam Paperboards Ltd. v. Govt. 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, therefore, necessary to remand the matter to the Tribunal to consider this aspect in the light of the decision in Solar Pesticides Pvt. Ltd.

Order on the appeals accordingly, with costs.

Order accordingly.

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Parallel Citations of other Journals :

Collector of Customs, Indore v. Shree Synthetics, 2002(6) Supreme 382 : 2002 (142) ELT 277

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