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2017 (1) TMI 349 - AT - Central ExciseValuation - selling of goods through depot - Rule 7 of Central Excise Valuation Rules, 2000 - Penalty - Differential duty - Held that: - On merit of the case regarding the non-payment of Central Excise duty on correct value, the same has been admitted by the appellant. Such admission has come about only after detailed investigation and record/ evidences unearthed by the department - We find such excuse is not acceptable when the said short payment continued resulting in huge loss to the Government. The short payment of duty has been calculated based on the details of clearances effected from the factory gate to the depots and those effected further from the depot. The quantum of goods sold was arrived at based on the invoices of the appellants. Appeal dismissed - decided against appellant.
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