1997 (3) TMI 285

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..... ollector (Appeals) has confirmed the finding of the Assistant Collector that the assessee has not established that it did not pass on the incidence of duty paid by it on paper waste and plastic scrap manufactured by it and cleared to customers. 2. Advocate for the appellant says that the plastic waste and scrap were not dutiable prior to 1986. From 1-3-1986 they became liable to duty. He says th .....

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..... he wholesale price would go up to the extent of the duty. That has not happened. Wholesale prices remained the same. Therefore, any extra burden caused by the duty has been absorbed by the assessee and had not been passed on. Accepting the Assistant Collector s logic, it would follow that in every case where duty is paid it will have to be concluded that the incidence of duty has been passed on. .....

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