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TMI Blog2018 (11) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... Renault India Pvt. Ltd. to the dealer. The appellants were in the practice of paying excise duty on the price adopted by RIPL to dealers. Thereafter, the appellant took an exercise of finding out the highest dealer price cleared from their factory to various dealers and it was found that there was excess payment when the price was adopted with Delhi dealer and there was shortage of Rs. 20,94,086/-. Show cause notice was issued proposing to demand the differential duty for the impugned period from July 2011 to March 2012 along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed equal penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oleum Corporation Ltd. Vs. Commissioner of Central Excise - 2018 (8) TMI 1574; Woosu Automotive India Pvt. Ltd. Vs. Commissioner of Central Excise - 2018 (8)TMI 1568 and Hindustan Coca Cola Beverages P. Ltd. Vs. Commissioner of Central Excise - 2009 (6) TMI 704. He therefore prayed that the penalty may be set aside. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He argued that the impugned payment of duty would not have come to light unless the department conducted investigations. The appellants have violated the provisions of law since they have wrongly arrived at the assessable value. The ingredients of imposing equal penalty are sufficiently attracted and there is no ground for interference with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - GAR challans enclosed 6. From the above letter, it can be seen that, on being pointed out by the department, the appellant themselves have undertaken the exercise of verifying whether there is difference in the higher value adopted by them for discharging the central excise duty. They had been in the practice of adopting the price of cars cleared to the Delhi dealers on the notion that, that was the highest price. After conducting verification by themselves, it was found that clearances made to some other dealers were also on higher rate. They have immediately discharged the excise duty along with interest. It is also noted in the reply to the notice that they had discharged excess duty of Rs. 10,06,683/- and they have not filed any ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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