2006 (6) TMI 352

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..... n 2002-03, the appellants removed certain quantity of final product (cotton yarn on cones) to their consignment agent, M/s. Apsara Textile Mills, on payment of duty at the rate of 16%. The consignment agent, however, charged duty at the rate of 18% from their customers. The extra duty (2%) so charged was remitted to the appellants, with the result that the appellants collected duty at the rate of .....

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..... Section 11D and that, since the expression used in the said Section is not assessee, the appellants also do not come within the purview of the said provision. The appellants have made out a prima facie case and accordingly there will be waiver of pre-deposit and stay of recovery in respect of the above amount of duty. (Order dictated and pronounced in open Court) - - TaxTMI - TMITax - Cen .....

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