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2017 (9) TMI 1657 - CESTAT CHANDIGARHCharges recovered from the customers non added to assessable value - Valuation - Penalty imposed - Held that:- he issue no more res integra and stands settled by the larger bench of the Tribunal in the case of Mutual Industries Ltd. vs. CCE, Mumbai (2000 (3) TMI 74 - CEGAT, COURT NO. I, NEW DELHI). Inasmuch as in the present case, the appellant has not been able to show us any evidence to reflect upon the fact that any additional amount was recovered from the customer brought to the notice of the Revenue, the imposition of penalty is justifiable - appeal dismissed - decided against appellant.
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