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2017 (3) TMI 1593 - AT - Central ExciseInterest u/s 11AB of CEA - price of the final product was enhanced subsequent to clearance - Held that: - there is no allegation of deliberate short-payment of duty on the part of the assessee - The assessable value of the goods cleared having, eventually, turned out to be higher than that on which duty liability had been discharged at the time of removal, failure to pay differential duty, irrespective of the cause, would crystallize liability to interest - appeal dismissed - decided against appellant.
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