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2012 (12) TMI 738 - AT - Central ExciseRectification of mistake - Held that:- There is no dispute of availment of credit of duty paid by the current appellant, by their sister unit to whom the goods were cleared. The assessee having paid the duty liability before issuance of Show Cause Notice and there being no malafide attached to such under-valuation, the interest liability confirmed by the lower authorities needs to be set aside - final Order needs rectification - nin favour of Assessee.
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