2009 (5) TMI 222

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..... ty was paid by the assessee on the capacity inclusive of gallery portion, they sought refund of the excess duty so paid by them. - the manufacturing activity was carried on job charges basis. - The invoices do not reflect any duty of excess and only job charges were being collected by the assessee. - Such job charges were inclusive of duty and determined solely on the basis of market forces and we .....

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..... s. 2. The respondent paid duties under Compounded Levy Scheme. The dispute in respect of gallery portion of a stenter was the subject matter of litigation, which was finally decided by the Apex Court. As the duty was paid by the assessee on the capacity inclusive of gallery portion, they sought refund of the excess duty so paid by them. Such refund was sanctioned by the Assistant Commissioner to .....

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..... und of excess duty collected on account of gallery portion. 4. He has further observed that inasmuch as appellant has not sold the processed fabric but has only done the job work and collected job charges from their merchant-manufacturer, the question of recovering excess duty does not arise. Such job charges were inclusive of duty and determined solely on the basis of market forces and were ind .....

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