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2017 (7) TMI 192 - AT - Central ExciseValuation - product development cost - includibility - Held that: - Revenue proved its case against the appellant. The appellant made attempt to be enriched at the cost of Revenue. For deliberate act of the appellant to exclude the debit note amount from the scope of duty, questionable conduct and oblique motive of the appellant came up and that contributed to its implication to the charge - appeal dismissed - decided against appellant.
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