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2007 (12) TMI 163 - CESTAT, AHMEDABADEnhancement of rate of duty – sales realization by the appellant consisted of assessable value + excise duty - appellant wants the amount recovered by them initially as the AV to be treated as cum duty price which is devoid of any logic – Dept. has correctly taken the entire sale proceeds as cum-duty price & worked backwards duty payable at 25% - interest payable shall be for the revised amount as arrived at by Asst. Commissioner on the basis of the Tribunal’s order
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