2015 (6) TMI 466

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.... Appellant : Shri Mayur Shroff, Adv. For the Respondent : Shri V K Shastri, Assistant Commissioner (AR) ORDER Per: P K Jain: Brief facts of the case are that the appellant is a manufacturer of self-adhesive PVC insulation tapes falling under Heading 8546 attracting excise duty @15% basic and 5% SED during the period August 1988 to October 1989. However, during the said period, they pai....

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.... sides. 3. We have also perused the records. The only contention of the appellant is that during the period they were paying 25% duty and 15% duty, price remained the same and this proves that they have not passed on the burden of duty. We are not convinced of the said argument. When the goods were manufactured and cleared, the duty rates indicated in the invoices were 25% and the said amount w....