TaxTMI 
TaxTMI 
2003 (1) TMI 175
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....hankar, Member (T)]. - Representative of the respondent seeks adjournment to produce documents. He is not able to say why, despite sufficient notice, these documents have not been produced. 2. Having heard both sides, we proceed to dictate our order. 3. The appeal by Christine Hoden (I) Pvt. Ltd. and Primella Sanitary Products Pvt. Ltd. was against the order of the Assistant Commissioner hol....
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....oods to the market, excise duty and other taxes payable on these goods, and reasonable margin of profit. After all the profit is the reason for which the manufacturer sells the goods. It can however happen, and does always happen that the price at which the manufacturer sells the goods may not incorporate all these elements. Although the cost of manufacture has generally to be received, the manufa....
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....ly that the manufacturer if he can increase the price of product by the amount of duty payable and the price of the product is Rs. 120/-. He may however also decide that in order not to lose his market segment, to reduce or forgo his profit. He may thus continue to sell the product at Rs. 100/- reducing the profit. 5. We agree that in that situation, it is difficult to say whether the element t....
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.... Ltd. - 1995 (80) E.L.T. 410 which advances the view that where the price before and after the levy of duty is the same the incidence of duty has not been transferred. Neither of this decision nor any other relied upon was of this point that we have now considered. What has been shown to be passed something other than duty. 7. The representative of the respondent was not able to rebut except to....