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2013 (7) TMI 376 - AT - Central ExciseValuation - production of bulk lubricating oil - inclusion of royalty charges - extended period of limitation - MRP based u/s 14A - difference of opinion - Held that:-no intention for evading duty on the part of the appellant - extended period cannot be invoked. Since there is no difference of opinion between the Members, that the demand which is confirmed by invoking extended period is liable to be set-aside on the Revenue neutrality, on this point itself, the view expressed by the learned Member (Judicial) needs to be concurred with. - Decided in favor of Assessee.
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