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2010 (8) TMI 510 - AT - Central ExciseDemand - Rule 173C of Central Excise Rules, 1944 - The appellate authority observed that inasmuch as there is no dispute about the price at which the goods were cleared, differential duty cannot be recovered on the sole ground that revised price declaration was not filed - price declared under Rule 173C merely because the assessee did not file revised price declaration, department cannot recover the duty on the basis of earlier price declaration - As correctly observed by the Commissioner (Appeals), failure on the part of the assessee to file revised declaration cannot be made the basis for confirmation of demand on the basis of earlier declaration - Appeal filed by the Revenue is, accordingly, rejected
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