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2013 (5) TMI 569 - CESTAT NEW DELHIDemand of duty/penalty - sale of the goods from the depots at a higher price - Held that:- Matter remanded back to the original adjudicating authority for re-quantification of duty after extending the benefit of cum duty price. - addition of value of batteries in the UPS system - Held that:- whenever the appellant was clearing the UPS systems along with the battery from their factory gate, they were discharging duty liability on the full value of the system inclusive of the value of the batteries. Therefore in absence of suppression or mala fide, the extended period of limitation was not available in respect of the above demand. The same is accordingly set aside along with setting aside of penalty on both the appellants.
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