- (1.) 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 appellant was inclusive of the excise duty. There is no explanation by the appellant of this fact. Learned counsel for the appellant submitted that there is no evidence that in every invoice the position was the same. It is sufficient to say that the onus was on the appellant to show that the other invoices showed a price which was different and that price did not include the excise duty. In the 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 appellant is not entitled to the relief claimed.
(2.) The appeal is dismissed.;