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2007 (7) TMI 461 - AT - Central ExciseInterest - Valuation - Held that: - it is not disputed by the appellant that there was a short payment. The quantum of short payment is not known as finalization takes place between the appellant and their customer at a later date. Section 4(3)(d) clearly provides that any payment in connection with the sale that could become payable at a later point of time shall be added to the transaction value - interest upheld - appeal dismissed.
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