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2003 (7) TMI 234 - AT - Central ExciseExtract: ....... amounts, there could also be no question of the appellant passing on higher amount of excise duty to the buyers. Both price and duty were settled taking into account credit notes. All payments, both price and duty, were net of credit note amounts. 6. In view of what is stated above, the appeal is allowed with consequential relief to the appellant.
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