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2017 (7) TMI 124 - AT - Central ExciseClandestine removal - it was alleged that appellants have cleared the goods without reversal / payment of the equivalent credit availed on the returned goods at the time of final clearances - Rule 16 of Central Excise Rules, 2002 - Held that: - reliance placed in the case of TOYOTA KIRLOSKAR MOTOR PVT. LTD. Versus COMMR. OF C. EX., LTU., BANGALORE [2007 (8) TMI 274 - CESTAT Bangalore], where it was held that Rule 16 can override Section 4 - the duty paid on transaction value is incorrect as the question of determination of transaction value arise only if the goods are subjected to any process amounting to manufacture and therefore they are required to pay an amount equal to the credit availed and not payment of duty as per transaction value - appeal dismissed - decided against appellant.
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