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2013 (12) TMI 284 - AT - Central ExciseDemand of interest – Held that:- Assessee contended that there is no intention to evade any excise duty by undervaluing the goods merits consideration as there is no dispute that the appellant’s sister concern has consumed the goods cleared by the appellant and has discharged Central Excise duty on the final products so manufactured - there can be no intention to evade the duty, as any duty paid by the appellant would have resulted in CENVAT Credit to the appellant’s sister concern – Following Commissioner of Central Excise & Customs, Vadodara-II Vs. Gujarat Narmada Fertilizers Co. Ltd. [2012 (4) TMI 309 - GUJARAT HIGH COURT ] - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - As regards the demand of interest, within a period of one year from the date of issue of show-cause notice, such demand is upheld – Decided partly in favour of Assessee.
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