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2010 (11) TMI 82 - SUPREME COURTDemand – limitation - differential duty demanded under Rule 9(A) of Central Excise Rules 1944 read with Section 11A of the Central Excise Act, 1944 together with penalty and interest - additional consideration over and above the assessable value declared by assessee and additional consideration - no suppression of facts on the part of the assessee - entire transaction between the parties was on the basis of the agreement which was within the knowledge of the Department - It was not the allegation in the show cause notice that the assessee received any direct and indirect consideration over and above as to what has been agreed under the agreement - price fixation was in accordance with the formula agreed to between the parties which has been specifically incorporated in the source agreement – Appeal dismissed
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