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2015 (9) TMI 569 - AT - Central ExciseDuty demand u/s 11D - sale of goods as inclusive of duty - according to the revenue, in such cases appellant is deemed to have collected excise duty from their customers and hence are liable to deposit the same under the provisions of Section 11D of Central Excise Act, 1944. - Held that:- Appellant is only trading in the goods under dispute. They are selling the goods at price fixed by NPPA. Further they are purchasing the same goods from the manufacture at the price fixed by NPPA with a discount of 12% or 26.5%. Prices are composite one and there is no separate indication of excise duty in the invoices either of appellant or loan licencee - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and working with the profit on the discount extended by the manufacturer on the price fixed by NPPA. We also find strength in the submission of the ld. counsel for the appellant that if at all there has to be any liability to pay any amount under section 11D it will be with the manufacturer of the goods and not with them in the facts and circumstances of the case. - Decided in favour of assessee.
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