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2018 (12) TMI 157 - AT - Central ExciseDemand of Central Excise Duty - Department was of the view that the Central Excise duty is required to be paid at ZTVL, since the transaction between IOCL and IBP are settled at ZTVL - Held that:- The Revenue’s allegation that the appellant has realized the amount as per ZTVL from the subsidiary, has not been supported by any documentary evidences on record. In the absence of any documentary report for such allegation, the demand for differential duty based only on allegation, which is not supported by any documentary evidences, cannot be sustained - Appeal allowed - decided in favor of appellant.
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