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2011 (6) TMI 63 - AT - Central ExciseDemand - Assessable value - Rule 8 of Central Excise Valuation - Held that: there is no allegation that the value adopted by the appellants for transfer of the goods to their sister unit is less than the value at which the goods were being sold by them to other independent buyers - If the appellants would have paid higher duty, their sister unit would have availed the higher credit, in which case, the entire exercise would be Revenue neutral - show cause notice issued in 2004 for the period 2000 to 2002 is also barred by limitation - Decided in the favour of assessee
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