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2009 (9) TMI 807 - AT - Central ExciseValuation - It was alleged that the appellants have suppressed the value of product on the invoice at the time of clearance and have recovered the additional amount at later date by way of Commercial Invoice in Form R-1 Series - a demand of ₹ 9,62,033/- was confirmed u/s 11A of CEA, 1944 read with Rule 14 of CCR, 2004 along with interest and equivalent amount of penalty u/s 11AC of CEA, 1944 read with Rule 15 of CCR, 2004 - Held that: - the appellants has recovered the total amount against the EOT Cranes was ₹ 10,58,23,702/- and the appellant is liable to reverse the Cenvat credit @ 10% of the total sale proceeds i.e. ₹ 10,58,23,702/- received from the Customers. Further, the demand which has been raised earlier, it cannot be presumed that the department would be aware that in subsequent period also the appellants would be recovering additional amount by separate commercial invoice of the different series. It is clear from the records that if the appellants did not want to suppress the facts, there was no reason to recover the said amount by a separate commercial invoice of a different series rather than the invoice under which the goods were purportedly sold. So, the appellants are liable to pay duty on the amount recovered subsequently through commercial invoices. Appeal dismissed - decided against appellant.
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