1997 (11) TMI 103

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....f duty. On verification of sale invoices, however, it was found that they had recovered from their customers the full amount of excise duty. 2.A show cause notice dated 11-12-1981 was issued to the appellants calling upon them to show cause why the excess amount of duty, that is to say, duty in excess of 50% effective rate of duty, recovered in the shape of duty from the buyers, should not be considered as a part of the value of the goods for the purposes of excise. The notice covered the period from 27-1-1981 to 30-6-1981. The appellants contended that since the exemption notification did not contain a condition that its benefit should be passed on to the customers, the appellants could retain for themselves the benefit of the exemption....

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....goods sold or contracted for sale. Explanation. - For the purposes of this sub-clause, the amount of the duty of excise payable on any excisable goods shall be the sum total of - (a) the effective duty of excise payable on such goods under this Act; and (b) the aggregate of the effective duties of excise payable under other Central Acts, if any, providing for the levy of duties of excise on such goods, and the effective duty of excise on such goods under each Act referred to in clause (a) or clause (b) shall be, - (i) in a case where a notification or order providing for any exemption (not being an exemption for giving credit with respect to, or reduction of duty of excise under such Act on such goods equal to, any duty of ex....