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Central Excise - Highlights / Catch Notes

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Valuation - inclusion of charges recovered from the customer for ...

Central Excise

October 16, 2019

Valuation - inclusion of charges recovered from the customer for the delayed payment by issuance of debit note - no recovery is made in excess of cash discount passed on as alleged by the Revenue other than recovery of the financial charges, for delay payment than the prescribed period - Demand set aside.

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