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2017 (1) TMI 1277 - AT - Central ExciseValuation - demand of differential central excise duty on the ground that the retained amount is not actually paid as VAT to Government and hence will be additional consideration to be added in value for central excise levy - Held that: - reliance placed in the appellant's own case on similar issue, for the earliar period M/s Emsons Organics Pvt Ltd Versus Commissioner of Central Excise, Chandigarh-II [2016 (2) TMI 284 - CESTAT NEW DELHI] where it was held that the appellants are liable to pay the Central Excise duty as per the valuation determined in the impugned order the demand for extended period cannot be sustained - the main appellant is liable to pay Central Excise duty as per valuation determined in the impugned order alongwith interest and no penalty is imposable - appeal disposed off - decided against Assessee.
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