TMI Blog2012 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sheet does not show the extra duty amount as receivable from the department - extra duty burden has been absorbed in the cost of the output and the same has been passed on as part of the price of the goods -uniformity in price before and after assessment does not lead to inevitable conclusion that incidence of duty has not been passed on to buyer as such uniformity may be due to various factors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e does not per se indicate that the extra duty has not been passed on to the customers in the form of price of output. In this connection, he cites the decision of the Hon ble Supreme Court in the case of CCE, Mumbai Vs. Allied Photographics India Ltd. 2004 (166) EL 3 (S.C.). 4. As regards booking extra duty amount under the expenditure column, he states that this itself shows that it has gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the expenditure column and in the Balance Sheet does not show the extra duty amount as receivable from the department. The obvious conclusion is that the extra duty burden has been absorbed in the cost of the output and the same has been passed on as part of the price of the goods. As noted from the cited decision of the Hon ble Supreme Court in the case of Allied Photographics India Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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