2011 (12) TMI 441

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....nt. Shri Parmod Kumar, SDR, for the Respondent. ORDER Heard both sides. The remaining dispute in this case relates to 26 debit notes in respect of which demand has been made by the department against the appellants. Out of these, in 22 cases, the charge is that the appellants have recovered the cost of cylinders (capital goods) and poly films and paper (inputs) from their suppliers and he....

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....as been cleared on payment of applicable duty. It was further explained by the appellants that they have only recovered the cost of the cylinders and poly films and paper from their suppliers and not the duty portion. The ld. advocate appearing for the appellants reconfirms that the duty portion has not been recovered from the suppliers. 3. In view of the fact that the appellants have put ....