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2011 (6) TMI 483 - CESTAT, MUMBAIDemand - Interest on differential amount paid on supplementary invoices - It is to be noted that the assessee was able to demand from its customers the balance of the higher prices by virtue of retrospective revision of the prices. It, therefore, follows that at the time of sale the goods carried a higher value and those were cleared on short payment of duty - it was clearly a case of short payment of duty though indeed completely unintended and without any element of deceit etc - Decided against the assessee
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