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2015 (9) TMI 248 - CESTAT BANGALOREDuty demand u/s 11D - Manufacturing and sale of exempted goods where as per the agreement the price is inclusive of duty of excise - As per the appellants, the said mentioning of excise duty in the invoice so generated by them from the computer was on account of the software installed by them, which also reflected the excise duty as they were manufacturing goods and were paying excise duty. Otherwise, the element of excise duty as mentioned in the invoice was not added in the total cost of the medicines and the said amount was not being recovered by them their customers in excess of the value of the consignment of medicines covered in the invoice. Held that:- when admittedly the price fixed by DPCO is inclusive of excise duty as was the case in the matter of Hindustan Antibiotics Ltd. (2015 (1) TMI 1129 - CESTAT MUMBAI), as it is the same unit price fixed by DPCO which stands recovered by the appellants from their customers, the fact of reflection of separate duty element in the invoice, which does not stands collected from their customers will not make difference between the present case and the decision of the Tribunal in Hindustan Antibiotics Ltd. (supra). Accordingly, by following the above decision of the Tribunal, we are of the view that the appellant is entitled to unconditional stay - Stay granted.
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