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2008 (11) TMI 155 - AT - Central ExciseRelated person - Impugned order confirming demand, interest and penalty on ground that appellants had cleared excisable goods to another unit of their company at a lower price - situation is revenue neutral and whatever duty they paid in one unit they would have got the same as credit in their other unit - no wilful intent to evade payment of duty - very strong case on limitation in view of the fact that SCN had been issued by the Revenue on the same ground invoking suppression thereafter on the same issue – impugned order is set aside
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