https://www.taxtmi.com/caselaws?id=344616 The Tribunal upheld the decision of Commissioner (A) to reject the appeal regarding non-payment of excise duty on additional consideration received under a price variation clause. The appellant's argument that they had a practice of paying duty on such amounts without separately informing the Department was deemed insufficient. The Tribunal found that the appellant failed to disclose the additional consideration in their returns, leading to the imposition of penalty for willful evasion. The onus was placed on the assessee to disclose and pay duty on all additional consideration received, emphasizing compliance with legal obligations. en-us Thu, 22 Dec 2016 00:00:00 +0530 Thu, 22 Jun 2017 09:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344616 The Tribunal upheld the decision of Commissioner (A) to reject the appeal regarding non-payment of excise duty on additional consideration received under a price variation clause. The appellant's argument that they had a practice of paying duty on such amounts without separately informing the Department was deemed insufficient. The Tribunal found that the appellant failed to disclose the additional consideration in their returns, leading to the imposition of penalty for willful evasion. The onus was placed on the assessee to disclose and pay duty on all additional consideration received, emphasizing compliance with legal obligations. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344616