2013 (8) TMI 727

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..... e Notification was to be scrupulously followed to avail benefit of notification Court followed the judgements of State of Jharkhand & Ors vs. Ambay Cements & Anr (2004 (11) TMI 319 - SUPREME COURT OF INDIA ) and Mihir Textile Ltd. Vs CCE (1997 (4) TMI 75 - SUPREME COURT OF INDIA) - We do appreciate the difficulty of the appellant. But we are helpless to come to rescue of the appellant granting ex .....

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..... of the appeal to submit that no excise duty was collected in the invoices because BED is nil. Sale chart is available from page 24 to 30 of the appeal folder. This is one of the documents, he relied upon. 2. We have considered the import price, customs duty, and additional customs duty involved. What should have been the sale price to satisfy consumer that no credit of additional duty was taken .....

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