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2018 (10) TMI 531 - AT - Central ExciseRelief from Interest and penalties - method of Valuation - it was contended that the central excise authorities were inconsistent in adopting different practices for determination of the differential amounts to be paid despite which they had been complying - appellant has not been laggard in discharging the duty liability and, despite the demonstrated inconsistency in the approach of central excise authorities on the computation method, further duty liability had also been deposited along with a substantial portion of the interest. Held that:- The appellant was discharging duty liability in accordance with the adhoc procedure notified for computation of assessable value on goods cleared for captive consumption. The scheme itself envisages reliance upon the data of the previous year for discharge of provisional duty and which, upon availability of data of the current year, is adjusted for payment of the differential duty. Thereby, the legal provisions acknowledge the existence of a differential duty within the framework of law. Furthermore, the contention of the appellant that this scheme of payment of duty should be deemed to be provisional does not appears to be unattractive. The Tribunal, in a similar dispute relating to the same appellant, had upheld the decision of the lower authorities to demand interest and we find no reason to take a contrary view. Interest liability upheld - penalty set aside - appeal allowed in part.
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