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2018 (8) TMI 464 - AT - Central ExciseCum duty benefit - clandestine removal of goods not in dispute - Held that:- It is observed that the appellant have charged and collected the value at the time of clearance of the goods, subsequent to making out a case of demand of duty, the amount collected from the customers remained same, there is no extra consideration given to the appellant. In such case, value collected even though towards clandestine removal but the fact remains the price charged to the customer did not change even after the demand of duty, therefore, the price charged to the customer is a cum duty price and the benefit of cum duty price should have been given to the appellant. The appeal is disposed of by way of remand to the adjudicating authority for recalculating the demand after allowing the cum duty benefit.
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