1997 (3) TMI 285

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....for the Respondent. [Order]. - In the order impugned in the appeal, the Collector (Appeals) has confirmed the finding of the Assistant Collector that the assessee has not established that it did not pass on the incidence of duty paid by it on paper waste and plastic scrap manufactured by it and cleared to customers. 2. Advocate for the appellant says that the plastic waste and scrap ....

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....e customers, it would followed, there being no change in any of the other variables, that the wholesale price would go up to the extent of the duty. That has not happened. Wholesale prices remained the same. Therefore, any extra burden caused by the duty has been absorbed by the assessee and had not been passed on. Accepting the Assistant Collector's logic, it would follow that in every case where....