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2016 (10) TMI 230 - AT - Central ExcisePrice escalation clause - supplementary invoice on the basis of the price escalation given by MSEB - whether demand is justified on the ground that supplementary invoice was raised but at the same time amount not received from MSEB? - Demand of duty with interest and penalty - Held that: - The transformers/finished goods have already been dispatched to MSEB. The central excise duty is liable to be paid as soon as the invoices are raised - appeal rejected - decided against appellant.
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