TMI Blog2007 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against OIA No. 37/04-C.E., dated 29-9-2004 passed by the Commissioner of Customs and Central Excise (Appeals) Visak. The appellant a manufacturer of VP Sugar cleared scrap for contract price which included duty payable. The issue of excisability of the goods was in dispute and later the issue was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the two elements. This method of invoicing has apparently been adopted only in order to comply with the statutory requirement under Section 12A of the Central Excise Act, 1944. (2) The following decisions have also been relied on :- (a) Commissioner v. Carona Cosmetics [2000 (118) E.L.T. 356] (b) Swamy Industries v. Commr [2000 (120) E.L.T. 510] (c) ITC Bhadrachalam P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same and showed it in the invoice. Later, when it was held that the goods are not liable to duty, we cannot say that he passed on duty burden of Rs. 20/- to the buyer. Irrespective of the fact that the goods are dutiable or not the appellants would be charging Rs. 100/- only. When he pays duty, he gets lesser profit. In other words in a case like this, where the contract price is inclusive of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
