2004 (10) TMI 533

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..... the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2.Revenue filed this appeal against the order in appeal. In the present case the contention of the Revenue is that appellant was availing the benefit of exemption Notification No. 6/2000 after crossing the limit mentioned in the notification that they were clearing the goods on the same price on which the good .....

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..... e decision of this Tribunal in the case of Ballarpur Industries (supra) is fully applicable. In the above mentioned case the Tribunal has held that composite price was shown while availing full exemption on the clearance and thereafter cleared the goods on the same price on payment of duty. In such a situation it cannot be presumed that appellant had collected excise duty from the customer while a .....

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