2004 (1) TMI 619

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chandra, JDR, for the Respondent. [Order]. - The applicants herein recovered from their customers 8% of the price charged on exempted category of products which they debited in their RG23A Part II register. The department was of the view that the said amount is related to duty of excise and therefore, invoked the provisions of Section 11D of the Central Excise Act for recovery of the amoun....