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2013 (10) TMI 719

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..... [2009 (7) TMI 6 - SUPREME COURT] - The assessee gave its reply stating that the payment of differential duty was made by it at the time of issuing supplementary invoices to the customers and, therefore, there was no question of charging interest much less any penalty - The differential duty was paid only later when the assessee issued supplementary invoices to its customers demanding the balance .....

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..... epers falling under Chapter 68 of the Central Excise Tariff Act, 1985. During the period from January, 2007 to June, 2008, by a contract, they had supplied the finished goods to Indian Railways. He has also submitted that in view of the price escalation clause contained in the said contract, the price had been revised periodically, and accordingly, supplementary invoices were issued by them after .....

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..... applicable to the facts of the present case, as the value in that case was final. 3. Ld. AR for the Revenue submits that the issue involved in the present case is squarely covered by the judgment of the Hon ble Supreme Court in the case of SKF (supra). Besides, he has also referred to the judgment of the Hon ble Supreme Court in the case of CCE vs. International Auto Ltd., 2010(250)ELT 3(SC). .....

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