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2019 (5) TMI 138 - AT - Central ExciseValuation - some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years - inclusion of such excess value in the assessable value of goods - Section 4(3)(d) of the Central Excise Act, 1944 - HELD THAT:- The appellants have discharged duty liability on the entire assessable value. However, the customers on the course of delay in dispatch of the goods have held back certain amounts as Liquidated damages. On negotiation, such held back amounts were paid to the appellant - There cannot be any allegation that the appellants have not discharged the total duty liability that was required to be paid at the time of clearance of the goods. The allegation of short-payment of duty is unjustified. This being so, the impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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