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2014 (3) TMI 84 - AT - Central ExciseDemand of differential duty - Duty on transactional value - Rule 8 of the Central Excise (Valuation, Determination of Prices) Rules, 2000 - Invocation of extended period of limitation - Held that:- It is very clear from CERA objection raised that the department was aware that these goods were being cleared to other Units for construction activity. Apparently, at that time, the cost of production was higher than the transaction cost and the department had a point to demand differential duty in such a situation. Against such a background, it cannot be said that the department was not aware that the goods were being cleared to other units was being cleared for some other purpose, in a situation where the other Unit were not of a type, where these materials can be raw materials for them is submitted by the learned Counsel for the applicant. Therefore, we see a strong prima facie case on time bar issue as argued by the learned Counsel for the applicant also - Stay granted.
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