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2013 (12) TMI 982 - AT - Central ExciseNexus between consideration recovered from gift and sale of the goods cleared – Held that:- It is inconceivable how a gift is a realizable sale transferring of the property in the goods - Adjudication has not brought out the nexus how recovery from the gift items was an additional consideration flown to the appellant and such value of consideration was deflated amount of sale price of excisable goods cleared - In the absence of nexus, it is not possible to uphold the adjudication order – Decided against Revenue.
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