Trader Avoids Duty Demand u/s 11D: Not a Manufacturer, No Excise Duty Paid, Profits from NPPA-Based Discounts.

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....Duty demand u/s 11D - sale of goods as inclusive of duty - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and working with the profit on the discount extended by the manufacturer on the price fixed by NPPA - No demand - AT....