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2012 (4) TMI 517 - AT - Central ExciseDuty demand - Differential duty - Receipt of advances - Held that:- The appellant has not even made an attempt to show that the advances received by the respondent from Sigma had a bearing on the assessable value of the goods. No nexus between the two has been established - The duty paid by the respondent on the assessable value based on the agreed price is in order and no further amount of duty is liable to be paid - Decided against Revenue.
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