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2016 (12) TMI 1456 - CESTAT ALLAHABADMisdeclaration of value - Interest - Penalty - Rule 6 of the Valuation Rules, 2000 - Held that: - it is an admitted case of revenue that the appellant have not brought the bought out items in their factory of manufacture and it is further admitted fact that the control panels are not cleared along with bought out items from the factory of manufacture - Under the facts and circumstances that the appellant have placed the orders on third-party vendors for supply of the bought out items directed to their customers and have paid the applicable sales tax/VAT, the same does not attract levy of excise duty - It is an admitted fact that the bought out items have never entered the factory premises of the appellant so as to become part of the manufactured control panel nor the same have been cleared along with the control panels - Appeal allowed - decided in favor of the assessee.
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