2011 (6) TMI 483

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..... me of sale the goods carried a higher value and those were cleared on short payment of duty - it was clearly a case of short payment of duty though indeed completely unintended and without any element of deceit etc - Decided against the assessee - E/331/2008-Mum. - - - Dated:- 30-6-2011 - Mr. S.K. Gaule, J. Appearance Shri Manish Mohan, SDR Authorized Representative The appellant .....

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..... ken by the High Court. It is to be noted that the assessee was able to demand from its customers the balance of the higher prices by virtue of retrospective revision of the prices. It, therefore, follows that at the time of sale the goods carried a higher value and those were cleared on short payment of duty. The differential duty was paid only later when the assessee issued supplementary invoices .....

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