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2008 (10) TMI 529 - AT - Central ExciseDemand - Limitation - Extended period - Suppression - Held that: - such adoption of lower value was not with intention to evade payment of duty, especially when such duty is available as credit to their own unit - When the goods were being cleared to their sister unit, who were availing credit of duty paid at the same time, it is difficult to hold that there was any intention on the part of the assessee to pay less duty, specifically when there is no other evidence on record to reflect upon such intention - appeal dismissed - decided against Revenue.
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