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2016 (6) TMI 539 - AT - Central ExciseDenial of cum-duty-price benefit in the computation of duty liability - non-payment of Central Excise duty by issuing invoices in the name of a fictitious firm - whether the Appellants are eligible to cum-duty price benefit in computation of demand for clearance made through their another Unit viz. M/s Tekni Enterprises? - Held that:- The Appellant’s case, in our view, fall within the Explanation-II to Section 4 of Central Excise Act, 1944 and covered by the aforesaid judgment of Meghdoot Gramudyog Sewa Sansthan [2010 (11) TMI 911 - CESTAT NEW DELHI] Accordingly, the learned Commissioner (Appeals|) has erred in denying the cum-duty-price benefit in computation of demand to the Appellant. In the result, the impugned order is set aside and the Appeal is allowed in favour of assessee
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