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2008 (7) TMI 274 - CESTAT, CHENNAIDifferential duty demand on transaction between two units of same person - assessee-unit not earned any profit in material period - profit of 8% with reference to the transactions of all the four units belonging to the assessee-company, is not relevant for determining the assessable value of excisable goods cleared by the assessee to its sister concern - manufacturer unit as well as buyer unit belong to the same company, therefore, a revenue neutral situation exists – assessee’s appeal allowed
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