2005 (7) TMI 28

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....pearing on behalf of the appellant, requested for permission to amend the appeal. Permission granted. Accordingly, the proposed questions have been taken on record and the appeal heard. 2. This appeal has been preferred challenging the order dated 12th January, 2005 made by the Customs, Excise & Service Tax Appellate Tribunal, West Regional Bench At Mumbai. Mr. R.M. Chhaya submitted that the Trib....

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....rd. The Appellant, in the memo of appeal as well as at the time of hearing has emphasised on the singular fact that once the invoice reflected the total amount of duty payable it was for the assessee to show that it had not recovered the disputed amount from its customer. Both the Commissioner (Appeals) and the Tribunal have found from the facts on record that the presumption under Section 12B of ....