2011 (2) TMI 726

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....the appellants Shri C. Rangaraju, SDR, for the respondents Per: Dr. Chittaranjan Satapathy, Heard both sides. 2. Shri M. Karthikeyan, Ld. Advocate, appearing for the appellants states that the appellants have borne the incidence of duty themselves and this has been demonstrated before the lower appellate authority by producing copies of the invoices, which shows that the appellants ha....

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....ed Photographics India Ltd. (supra) has been dismissed by the Hon'ble Supreme Court vide Allied Photographics India Ltd. Vs. Commissioner - 2004 (173) ELT A191 (S.C.). As such, the ground taken by the appellants that the principle of unjust enrichment does not apply to the case where the price remains uniform is not tenable. 4. The Ld. Counsel Shri M. Karthikeyan states that the appellant shoul....