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2017 (6) TMI 807 - AT - Central ExciseValuation - Section 4(1)(b) of the Central Excise Act, 1944 - The entire clearance was made to Pallavaram Unit. About 98% of the goods so cleared are consumed by the Pallavaram Unit for manufacture of various final products. 2% of the same are sold by Pallavaram unit as spares at a higher rate to various customers? - Held that: - no mens ria can be attached to the Appellants in respect of the said action by their Pallavaram Unit - the submission of the Appellant that the Pallavaram Unit while captively consuming in production 98% of the pumps supplied by the Appellant had sold the impugned items as replacement spares meet certain emergency requirements and had paid duty in respect of such removals on their selling price should have been positively taken into consideration by the Learned Adjudicating Authority, which has not been done - appeal dismissed - decided against Revenue.
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