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2024 (1) TMI 933 - AT - Central ExciseMethod of valuation - Clearance of clinker and cement in bulk to their sister unit - valued under Section 4 of the Central Excise Act, 1944 read with the Central Excise Valuation Rules, 2000 or under Rule 8 of the Central Excise Valuation Rules, 2000? - HELD THAT:- This Tribunal in similar circumstances, involving the same items namely clinkers and bulk cements in M/S. ULTRATECH CEMENT LTD., (UNIT: RAJASHREE CEMENT WORKS) , VERSUS COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, [2024 (1) TMI 663 - CESTAT BANGALORE] even though upheld the method of assessment to be under Rule 4 read with Rule 11 of the Central Excise Valuation Rules, 2000 but following the principle laid down in the below mentioned case restricted the demand to normal period of limitation. The demand has been rightly restricted to normal period of limitation as held by the ld. Commissioner in the impugned order. Consequently, the impugned order is upheld and the Revenue’s appeal being devoid of merit is dismissed.
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