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2008 (6) TMI 113 - CESTAT NEW DELHIValuation of goods which are transferred inter-units - goods cleared were assessed on provisional basis, paying higher amount of duty - appellant adopted a higher profit margin of 30% - appellant explained this adoption of higher margin only to take care of value fluctuation in respect of inputs which have gone into the manufacture of the goods cleared from their Chennai units – since there is no allegation of fraud, whatever duty paid is taken as credit by another unit, credit is not deniable
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