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2015 (1) TMI 990 - AT - Central ExciseVariations in value of exported goods after export - Rule 6 of Central Excise Rules - permission for provisional assessment - Held that:- Appellant is not required to pay duty on the supplementary invoice raised in the case of completed export as it had exported under claim of rebate, which had been allowed on completion of the export. I also hold that the appellant have not undervalued its goods at the time of export/clearance for export as according to the agreement noticed hereinabove, the tentative price was subjection to variation after end of the financial year on finalization of the accounts and accordingly, there is no suppression or any intention to evade duty etc. on the part of the appellant. In this view of the matter, the show-cause notice is held to be time barred as the appellant is not liable to pay the duty in case of completed export on raising of supplementary invoice. At the subsequent point of time, there can be no demand of any interest for the same when duty itself is not payable. Thus, the impugned order is set aside - Decided in favour of assessee.
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