2005 (12) TMI 340

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....cate, for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T) (for the Bench)]. - The applicants are seeking stay of recovery of duty of Rs. 2,07,32,142/-. 2. The applicants were clearing various varieties of papers and paying duty as per rate applicable with effect from 1-3-93. Exemption was granted to the paper manufactured by them unde....

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....ng invoices showing prices inclusive of duty. Therefore, they have charged the duty from the customers and have not passed on the benefit of exemption granted to them. 4. We have considered the submissions. We find that from 28-2-93 onwards, the applicants have increased the price of their product and the increased price was duly approved by the competent authority. They have charged the s....