9911796707
TMI Blog2003 (7) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause of the fact that in the annexure to the price list that the appellant filed before the department had claimed as deduction some amount described as duty on PMA . It noted that the appellant explained that this was the description to show that this was in fact not duty which was specified in the invoices issued to the buyer of its goods and that this amount was not represented as duty on such invoices and was not collected from the buyers and allowed the assessee s appeal. 2. The Commissioner s order impugned in this appeal, relates to demand made on an identical issue for a later period. The Commissioner s order for an earlier period was set aside on appeal by the Tribunal, in its decision reported in S.T.S. Chemical Ltd. v. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e buyers of the goods or services on which the tax is based although it is initially borne by the manufacturer or seller of the goods, or the provider of the service. The corollary of this is where a manufacturer collected any amount as duty he should not retain it but pass it on to the Government. To put it in simple word, the object is to say that no manufacturer ought to enrich himself by collecting amount from customer as duty and not passing on such amounts to the Government. For this doctrine to apply, it would first have to happen that the customer pays the amount representing the duty, which the manufacturer does not pass onto the Government. 7. The incidence of an indirect tax ultimately falls not upon the person who pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty of excise that has to be credited to the Government. In other words, it means that any person collecting money in the form of duty must pass it on to the Government. 4. The Commissioner therefore was quite wrong when he says that it is not necessary that for Section 11D to apply the sum need not be represented to the duty of excise. There is no question of a personal representing. We fail to understand how, if the assessee is aware, as the Commissioner says, that the amount represents duty of excise not the buyer of the goods will not be so aware. The buyer in fact will not be aware that the amount represents the duty of excise. He may be aware that this amount is in fact excise. Only where the manufacturer represents the buyer i. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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