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2010 (9) TMI 244 - CESTAT AHMEDABADManufacture of various excisable goods - falling under different chapters - clearing under the cover of their invoices on the assessable value agreed between them and their buyer - based on the price of the raw material - there is a price escalation clause in the agreement and consequently revised purchase orders are issued and supplementary invoices for different amounts are raised by the appellant - At the time of initial clearance, duty liability is discharged on the basis of prevalent prices and wherever subsequently supplementary invoices are issued for the higher price, the appellants paid the differential duty - interest leviable on such differential duty paid subsequently by way of supplementary invoices - Held that: - it was a case of short payment of duty though it was not intentional and without any allegation of deceit - assessee paid duty on the differential price - allow the appeal with consequential relief to the appellant
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