2000 (10) TMI 859

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..... pondent. [Order per : Gowri Shankar, Member (T)]. The appellant was a manufacturer of plastic sacks and at the relevant time cleared its product under sub-rule (11) of Rule 173C. This rule dispenses with the filing of price lists and permits the manufacturer to determine the duty payable on the basis of its invoice prices. 2. The appellant claimed refund of duty so paid by it on the gr .....

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..... appellant had forgotten to include the duty in those invoices which were issued. This view is simplistic. It is at least, equally possible that the appellant had omitted the duty from the invoices in arriving at the duty payable. However, if we accept this claim it would necessarily lead to the conclusion that the duty on which the refund is claimed had been included in the invoice price which ha .....

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