2013 (11) TMI 1181

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....epresentative (Jt. CDR) ORDER Per. Rakesh Kumar :- In this case, the appellant in respect of supply of body pouches with water bottle and without water bottle, had mentioned certain amount as excise duty in the invoices. The department alleges that while no duty was payable on the goods and still the appellant charged an amount of Rs. 90,594/- from their customers as duty same should have....

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....4. Shri S.K. Panda, the learned Jt. CDR, opposes the stay application pleading that since the invoices issued by the appellant mentioned the disputed amount as excise duty and since the same has not been paid to the department, the demand under Section 11D has been correctly upheld, as the burden is on the appellant to prove that the amount of duty mentioned in the invoices was not recovered by th....