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2008 (3) TMI 597 - AT - Central ExciseValuation - revenue neutrality - time limitation - Held that: - the duty paid by Unit No. 1 was available as credit to Unit 2 but could have utilized the same for payment of duty on their final product. The entire situation was revenue neutral and the appellate authority has rightly held the show cause notice dated 10-3-2000 issued for the period 1-4-97 to 31-7-1999 as barred by limitation - appeal dismissed - decided against Revenue.
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