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TMI Blog2018 (8) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... o extra consideration given to the appellant. In such case, value collected even though towards clandestine removal but the fact remains the price charged to the customer did not change even after the demand of duty, therefore, the price charged to the customer is a cum duty price and the benefit of cum duty price should have been given to the appellant. The appeal is disposed of by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submits that against the supply of goods they have claimed the value on which the excise duty was demanded. They have not collected the duty from the buyer, therefore, the amount charged to the buyer and collected from them should be taken as cum duty price and the benefit of deduction of excise duty should have been granted. He placed reliance on the judgment of Santosh Kumar Kishan Lal Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides. I find that there is no doubt about clandestine removal of the clearance. The only issue raised by the appellant is that they were not given the cum duty price benefit. It is observed that the appellant have charged and collected the value at the time of clearance of the goods, subsequent to making out a case of demand of duty, the amount collected from the customers remained same, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been extended. We agree with the appellant that in terms of Hon ble Supreme Court s decision in the case of Commissioner of Central Excise, Delhi v. Maruti Udyog [2002 (141) E.L.T. 3 (S.C.)], the entire consideration has to be considered as cum-duty price and the benefit of duty has to be extended. As per the appellant, the duty liability in that case would come down to ₹ 40,000/-. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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