2014 (1) TMI 273

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..... ed from the customer attributable to value and the duty, payable have been mentioned - The price charged to the customer be treated as cum-duty price - the applicants are able to make out a prima-facie case for total waiver of duty – pre-deposits waived till the disposal – Stay granted.
DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Shri B. N. Chattopadhyay, Consultant For the Respo .....

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..... .45,44,999/-, Rs.90,900/- as Education Cess and Rs.45,450/- as S & Higher Education Cess, had been paid through PLA along with interest of Rs.1,72,977/-. It is the submission of the ld. Consultant that while paying the excise duty, they have considered the amount received from their customer as cum-duty price, wherein the Department sought to recover the differential duty, treating the same as ass .....

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..... from the customer attributable to value and the duty, payable have been mentioned. We find that said Explanation to Section 4, which has been inserted w.e.f. 14th May, 2003, reads as below : Explanation: - For the removal of doubts, it is hereby declared that the price-cum-duty of the excisable goods sold by the assessee shall be the price actually paid to him for the goods sold and the money va .....

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