IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP 2624/1992 Date of Decision: 26.10.2009 M/s The Iron Factory ..........Petitioner Versus Union of India and others ..........Respondents CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE JASWANT SINGH. Present: Mr.D.K.Nagar,Advocate for Mr.Arun Walia,Advocate for the petitioner. Mr.HPS Ghuman,Advocate for respondents. 1. To be referred to the Reporter or not ? 2. Whether the judgement should be reported in the Digest ? M.M.KUMAR,J. This order shall dispose of a set of three writ petitions namely CWP No.2624, 2625 and 2626 of 1992. The prayer made by all the three petitioners is that directions be issued to the respondents-Union of India to implement the order dated 20.12.1990 (Annexure P/2) passed by the Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi. According to the affidavit filed by the Assistant Commissioner, Central Excise Division Mandi Gobindgarh on 8.10.2009, the refund claim based on the order passed by the Tribunal on 20.12.1990 was subject to furnishing of proof that the incidence of tax CWP 2624/1992 2 has not been passed on to the consumers. In para 6 it has been categorically asserted that the petitioner had failed to submit any evidence to prove that incidence of duty has not been passed to the buyers. The adjudicating authority at the time of adjudication of the respective claims had held that all the eligible buyers had taken the Modvat credit and other benefit available under the Law in respect of the duty paid on the Central Excise gate passes in their names. It thus follows that burden of duty has already been passed on by the petitioner to the buyers. Furthermore, the petitioner has not controverted the aforesaid assertion by any supporting evidence . In view of the above nothing survives for adjudication in these petitions. The writ petitions are wholly without merit as the petitioners have failed to prove that the burden of tax has not been passed to the consumers. Accordingly, the writ petitions fail and are hereby dismissed. (M.M.Kumar) Judge 26.10.2009 (Jaswant Singh) joshi Judge