https://www.taxtmi.com/caselaws?id=53478 The Tribunal upheld the Commissioner's decision that the duty incidence had not been passed on to consumers by the assessee. It was found that the duty impact was absorbed in overhead expenses, and the higher duty element was not charged to buyers. The Tribunal referenced a previous judgment and the agreement between the parties to support this conclusion, ultimately rejecting the Revenue's appeal based on established legal precedents and the specific facts of the case. en-us Tue, 06 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53478 The Tribunal upheld the Commissioner's decision that the duty incidence had not been passed on to consumers by the assessee. It was found that the duty impact was absorbed in overhead expenses, and the higher duty element was not charged to buyers. The Tribunal referenced a previous judgment and the agreement between the parties to support this conclusion, ultimately rejecting the Revenue's appeal based on established legal precedents and the specific facts of the case. Case-Laws Central Excise Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53478