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2018 (3) TMI 1549 - CESTAT MUMBAIValuation - clearance to sister unit - extended period of limitation - Revenue entertained a view that inasmuch as in April 98, the clearance was on the higher side, the assessable value for the succeeding months has also to be adopted on the higher price - Held that: - there is no dispute that the entire 100% clearance was to their own sister unit who was availing MODVAT credit of duty paid by the present appellant - the entire exercise was revenue neutral in which case the malafide cannot be attributed to appellant - extended period of limitation not invokable - appeal allowed - decided in favor of appellant.
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