Valuation - some customers had paid excess amount than the ...
Excess Payment Not Adjusted in Assessable Value: Allegations of Short-Payment of Duty Deemed Unjustified.
May 2, 2019
Case Laws Central Excise AT
Valuation - some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years - inclusion of such excess value in the assessable value of goods - The allegation of short-payment of duty is unjustified.
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