https://www.taxtmi.com/caselaws?id=464505 HC admitted the appeal and framed two substantial questions of law: whether rate-analysis showing contracted prices inclusive of excise at the effective full rate (12%) establishes that the assessee collected excise though duty was not separately shown in invoices; and whether, once the department proves the RA bills are inclusive of excise, the onus shifts to the assessee to prove that excise was not collected from customers. The appeal was admitted for determination of these legal issues. en-us Wed, 22 Feb 2006 00:00:00 +0530 Mon, 03 Nov 2025 14:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464505 HC admitted the appeal and framed two substantial questions of law: whether rate-analysis showing contracted prices inclusive of excise at the effective full rate (12%) establishes that the assessee collected excise though duty was not separately shown in invoices; and whether, once the department proves the RA bills are inclusive of excise, the onus shifts to the assessee to prove that excise was not collected from customers. The appeal was admitted for determination of these legal issues. Case-Laws Central Excise Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464505