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    Central Excise

    Valuation - some customers had paid excess amount than the...

    Excess Payment Not Adjusted in Assessable Value: Allegations of Short-Payment of Duty Deemed Unjustified.

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    Central ExciseMay 2, 2019Case LawsAT

    Valuation - 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 - The allegation of short-payment of duty is unjustified.

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