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2023 (6) TMI 410 - CESTAT HYDERABADValuation - interconnected units - duty demand was quantified based on the value charged by two units to the other parties minus the value adopted by Amara Raja Batteries to these units - bills raised at higher amounts - HELD THAT:- As per the facts on record, it is clear that two entities were purchasing batteries from the Appellant and these batteries were directly delivered to the third parties who were identified by these two entities. The Appellant company was billing at a lower rate to the two entities on which Excise Duty was being paid by the Appellant but no cenvat credit was taken by the two entities. These two entities charged higher price on the third parties on which no excise duty was paid. Therefore this is not a case where Revenue neutrality will arise. It is a clear case that Appellant was avoiding Excise Duty payment by charging higher price for the supplies made by their interconnected units. The Adjudicating Authority has gone into totally different direction by going into the percentage of sales effected, which has no legal basis when the facts are very clear that there is a difference between the value charged by Appellant to these two entities and value adopted by these entities for third parties. Therefore on merits, there are no case in favour of the Appellant. The Appeal is dismissed on merits.
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