TMI Blog2004 (8) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim on the ground of unjust enrichment. The contention of the appellant is that it was one of the manufacturers of "Swami" brand of Snuff and that the price for the product was fixed at the same amount by the brand name owner Lachman Das Beharilal. It is being pointed out that appellant alone was paying duty at a higher rate on account of a classification dispute, while the other manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. CCE, 1996 (83) E.L.T. 114 (T) = 1996 (13) RLT 258 2. As against the above submission on behalf of the appellant, learned SDR has pointed out that the appellant's contention is not sustainable in view of the dictum in the judgment of the Hon'ble Supreme Court in the case of CCE, Mumbai-II v. Allied Photographics India Ltd. [2004 (166) E.L.T. 3 (S.C.) = 2004 (61) RLT 602]. Reliance has spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a higher rate, even as its sale price was the same as the sale price of other producers who manufactured and sold the same goods as the appellant after paying duty at a lower rate. It has not established as to how, as a matter of fact, it had absorbed the higher amount of duty. This claim cannot be countenanced in view of the aforesaid observations of the Apex Court. The claim remains unsubstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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