Implication of excise duty

Urgent .. Please share your knowledge..!!!

x company used to sold the inputs purchased for the production to the third party at the value less than the purchase amount, then what will be the implication of excise duty in it.

example : x purchased at the rate of 100 rs. Excise duty paid 12 rs. Now material is sold at rs 80 to third party as it was not used in the production. Excise duty at 80 rs is 9.6 rs. Then what will be the implication of differential duty. 

Kindly reply..