1997 (7) TMI 144

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..... 7 - J.S. Verma, CJI and B.N. Kirpal, J. [Order]. - From the Tribunal's order, it is clear that in some of the invoices recovered there was a specific endorsement that the price charged by the .....

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..... absence of any such effort made by the appellant, it has to be assumed that the appellant had passed on the excise duty in every transaction to the purchaser. This being so, for this reason alone the .....

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