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2015 (10) TMI 446 - SCH - Central ExciseValuation - Undervaluation of goods - Invocation of extended period of limitation - Held that:- It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. Therefore, the assessee could not be made responsible for the aforesaid - Customs, Excise and Service Tax Appellate Tribunal has, therefore, rightly absolved the assessee of any liability - no question of law arises for consideration - Decided against Revenue.
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