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2014 (4) TMI 500 - AT - Central ExciseValuation of goods - addition of 1% charges recovered by the respondents from their clients and shown separately in the bills as insurance charges - Held that:- Admittedly, prior to the 01.10.96, all the invoices reflecting upon collection of 1% insurance charges was being placed before the Revenue. If the law changed and there was no requirement of annexing the invoices with RG-1 returns, it cannot be said that the appellant contravened any provisions of law with an intent to evade payment of duty so as to invoke the extended period - Decided against Revenue.
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