2013 (10) TMI 1243

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.... the Respondent: Mr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per: B.S.V. Murthy; The appellant is supplying medicines to the Government of Karnataka through M/s. Karnataka Drugs & Logistics Warehousing Society, Bangalore. The price charged by the appellant for the medicines remains the same throughout the year even though the appellant is entitled to exemption as an SSI unit and upto the....

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....vailing SSI exemption and in the agreement even though excise duty was shown separately, in the bottom a note was given as the above price at column 10 is inclusive of excise duty. We are presently SSI unit and exempted. According to him, even though the price was fixed during throughout the year, both the buyer and the supplier had a clear understanding that no excise duty was payable during the ....

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....I exemption also, it has to be considered that the appellant has collected excise duty from the customers. 5. We have considered the submissions made by both sides. In our opinion, the agreement is very clear. Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is not payable even though the Column 10 of the Schedule showed the....