2006 (5) TMI 33

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..... of dutiable and exempted goods – 8% amount paid on exempted final product was included in consolidated price shown in invoice – 8% amount to be paid on such consolidated invoice price – Demand of differential duty upheld
After hearing both sides and considering their submissions, we are of the view that the appeals should be disposed of finally at this stage. Accordingly, after dispensing with .....

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..... e of the dutiable and exempted goods. They made this payment and collected the same from their buyers as evidenced by the relevant invoices. If they sold exempted goods worth Rs.10 lakhs, they paid Rs. 80,000/- to the Government in terms of the above Rule. But they collected a total amount of Rs. 10, 80,000/- from the buyer. The department demanded 8% of Rs. 80,000/- also from the assessee. The re .....

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