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2007 (10) TMI 209 - AT - Central ExciseAs per VR 2 (b), Assessee is required to pay duty at the price at which the greatest aggregate quantity is sold on a particular date when sale is made at different prices on same day – demand confirmed by comm.(A) is set aside, as assessment was provisional, assessee plea that there has been excess payment as well as short payments must be verified by revenue to arrive at the final amount of duty, if any liable to be paid or to refund – cash discounts allowable subjected to verification
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