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2017 (6) TMI 887 - CESTAT, BANGALOREPrice variation clause - receipt of additional consideration - the appellant had paid the duty along with interest - penalty u/s 11AC - Held that: - the learned Commissioner (A) has given cogent reasons for imposition of penalty - The assessee admits that whenever the appellants receive additional consideration they had paid duty on the same, but the reasons that prevented payment of applicable duty in the present instance lack credibility. The onus is on the assessee to intimate the department of any such receipt and also to pay the duty - penalty upheld - appeal dismissed - decided against appellant.
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