2014 (2) TMI 725

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..... overed the excess amount from the consumers. This is so because, the assessee throughout asserted, that so far as Tyre Cord Fabrics are concerned, the duty payable was under Heading No.59.02 of the classification effective from 01.08.1986 whereunder only basic excise duty was payable. In view of the above, it is obvious that the assessee did not recover any duty from the consumers under Heading No .....

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..... ve, Adv. ORDER CIVIL APPEAL No.7862 OF 2009 We have heard learned counsel for the parties. The dispute between the rival parties was, whether duty was deductible under Heading No.59.09, of the Schedule to the Central Excise Tariff Act (as per classification list effective from 01.08.1986). The respondent throughout claimed, that the item in question fell under Heading No.59.02, where .....

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..... d of the excess differential amount, recovered by the respondent assessee from the Excise Department, to the consumers. The issue that would arise for consideration is, whether the respondent assessee has indeed recovered the excess amount from the consumers. Insofar as the instant aspect of the matter is concerned, we are satisfied, that there was no question of assessee having recovered the exce .....

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