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2016 (4) TMI 725 - AT - Central ExciseApplicability - extended period of limitation - goods cleared to sister concern on payment of duty - on assessable value of goods determined taking into consideration the average rate of the goods sold - no suppression of facts - Held that:- as per this Tribunal's order in their own case and on the very same issue reported in [2015 (12) TMI 1098 - CESTAT AHMEDABAD], there is not intent to evade payment of duty. Also there is no material available on record in justifying/supporting the allegation of intention to evade payment of duty when the goods were cleared on payment of duty by applying the formula for determination of value other than the one i.e CAS-4 method of costing. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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