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2018 (11) TMI 1030 - CESTAT MUMBAIExtended period of limitation - penalty - deduction on account or sales tax, octroi from the sale price - Rule 9 of the Central Excise Valuation Rules, 2000 claimed in excess - Held that:- The appellant had cleared ‘post mix canisters’ manufactured by them to their related company claiming excess deduction on account of sales tax and octroi duty against the actual amount paid, which resulted into short-payment of duty. This short-payment came to the notice of the department on scrutiny of the records subsequently - demand invoking extended period and penalty rightly upheld. The appeal is partly allowed to the extent of allowing to discharge 25% of the penalty under Section 11AC of the Central Excise Act, 1944 subject to fulfillment of conditions prescribed under the said provision - appeal allowed in part.
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