2002 (2) TMI 242

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....Member (T)]. - Appeal taken up for disposal after waiving deposit. 2. RPG Cables Ltd., the appellant, purchased cable jointing kits from their manufacture and sold them to its own customers. While doing so, it recovered from the customer's amounts as representing excise duty on these kits which were greater than the amounts that the manufacturer actually paid. On this being pointed out to it, i....

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....that were recovered by the appellant from its customers are in no manner excise duty. It was the manufacturer that was required to pay duty, and not the appellant. The amounts only represented duty, and hence for duty Section 11AB and Section 11AC which would apply in cases where duty of excise has not been levied or paid or has been short levied or short paid or erroneously different. The departm....