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2010 (1) TMI 1029 - CESTAT NEW DELHIMethod of Valuation - goods cleared to another unit of the appellant company - penalty - Held that:- The dispute involved relates to adoption of value relating to clearances made for captive consumption by another unit of the appellant company. Undisputedly, the recipient unit of the appellant is eligible for the credit of duty paid by the appellant. Under these circumstances, the intention to evade is clearly absent. The original authority also has refrained from imposing penalty - appeal allowed - decided in favor of appellant.
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