https://www.taxtmi.com/caselaws?id=113243 Where goods were cleared at nil rate or under a concessional exemption, the mere fact that the wholesale price remained unchanged did not justify presuming that duty had been collected from buyers. The Tribunal noted that duty cannot be treated as built into the sale price in the absence of evidence showing actual recovery of a duty element from customers. On those facts, Section 11D of the Central Excise Act, 1944 was not invocable, and the demand based on alleged collection of duty from buyers failed. en-us Mon, 08 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113243 Where goods were cleared at nil rate or under a concessional exemption, the mere fact that the wholesale price remained unchanged did not justify presuming that duty had been collected from buyers. The Tribunal noted that duty cannot be treated as built into the sale price in the absence of evidence showing actual recovery of a duty element from customers. On those facts, Section 11D of the Central Excise Act, 1944 was not invocable, and the demand based on alleged collection of duty from buyers failed. Case-Laws Central Excise Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113243