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CASE NO.: Appeal (civil)  2255 of 2002

PETITIONER: M.R.F.LTD.

RESPONDENT: COLLECTOR OF CENTRAL EXCISE, CHENNAI

DATE OF JUDGMENT: 24/01/2008

BENCH: S.H. KAPADIA & B. SUDERSHAN REDDY

JUDGMENT: JUDGMENT O R D E R                         Being aggrieved by the denial of refund claim made by the assessee the  appellant has come to this Court by way of special leave petition.

       The short question which arose before the Tribunal was whether the  assessee had passed on the duty burden to its customers. Burden was on  the assessee to show compliance of section 12B of the Central Excise Act  1944.

         In this case the Department had referred the matter to the Assistant  Director to examine the cost construction method adopted by the  assessee.  The Assistant Director has given its report based on weighted  average cost as the assessee has failed to furnish the exact cost  attributable to the various components of the final product manufactured  by the assessee namely PCTR. The said report has   been   accepted  by   the   Tribunal.   We   find  no  

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infirmity in the impugned judgment of the Tribunal. The assessee has  failed to discharge the burden placed on it under Sec.12B.  Accordingly  the civil appeals is dismissed with no order as to costs.