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Central Excise - Highlights / Catch Notes

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Valuation - There is no denying of this fact that this extra ...

Case Laws     Central Excise

April 5, 2017

Valuation - There is no denying of this fact that this extra amount has been recovered from the buyer and the same is in respect of the goods manufactured and supplied by the appellant - the amount recovered from the buyer by the appellant is in the nature of liquidated damages - demand set aside - AT

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