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2014 (7) TMI 23 - AT - Central ExciseDuty demand - Whether the payment of duty made by the assessee at a price not declared by a price which is not covered by declaration filed under Rule 173C for the period from April, 1996 to February, 1997 is not correct and duty is required to be paid at the rate which was declared in the pricelist declaration filed for the previous year - Held that:- in the absence of any evidence to show that the price/assessable value adopted by the appellant did not fulfil the requirements/conditions under Section 4(1)(a) of the Central Excise Act, 1944, mere non-fulfilment of procedural requirement cannot justify the demand for differential duty. We find that the decisions cited by the learned counsel are applicable to the facts of this case - there is a penalty of Rs. 10,000/- imposed for non-fulfilment of obligations under Rule 173C of the Central Excise Act, 1944. This was a statutory requirement which has not been fulfilled by the appellant and we consider that this penalty has to be sustained - Decided in favour of assessee.
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