2005 (2) TMI 606

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....anager, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This application for stay arose out of the order of Commissioner (Appeals). In the impugned order the Commissioner modified the order of the lower authority who held that excess duty was paid and therefore refundable, but credited the amount to Consumer Welfare Fund on the ground that the incidence of duty had been passe....

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....al Excise invoices and the said commercial invoices indicated composite prices. The composite price at the factory gate and that charged from the depot is the same. Therefore the conclusion drawn by the Commissioner that in the case of composite sales price charged by the assessee from his depot, the incidence of duty was not passed on to the customers is not correct. 4. Heard both sides. 5....