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2012 (12) TMI 349 - CESTAT, MUMBAIExtended period of limitation invoked - Evasion of Payment of Duty - appellant contended against demand as whole excise is revenue neutral - Held that:- As that one unit is clearing waste and scrap generated during manufacture of final products to the independent buyers at a higher price and to the other unit at a lower price. The fact of clearing waste and scrap to the other unit at a lower price was not disclosed to the Revenue. In these circumstances, it cannot be said that the appellants were not aware of the fact that the duty is to be paid on the same assessable value at which the goods are being cleared to the independent buyers. There is no evidence to show that the appellants were under the reasonable belief that they were not required to disclose the fact of clearance of waste and scrap to the other unit at lower price - extended period of limitation is available to the Revenue - in favour of Revenue.
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