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2015 (12) TMI 1098 - AT - Central ExciseValuation - Under valuation of goods - Clearance of goods to sister units - Invocation of extended period of limitation - Held that:- it is a case of inter unit transfer of the goods. The Hon'ble Gujarat High Court in the case of CCE Vadodara-II Vs Vs Indeos ABS Ltd - [2010 (3) TMI 656 - GUJARAT HIGH COURT] dismissed the appeal filed by the Revenue - there is no dispute that the sister unit would avail the CENVAT Credit and cleared the final product on payment of duty. Hence, the decision of Hon'ble Gujajrat High Court is squarely applicable in this case - there is no material available of suppression of fact with intent to evade payment of duty. It is a case of inter-unit transfer and the other unit cleared the goods on payment of duty. So, the Commissioner (Appeals) rightly set aside the demand, holding that the extended period of limitation cannot be invoked. Hence, there is no infirmity in the impugned order - Decided against Revenue.
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