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2024 (3) TMI 910 - AT - Central ExciseMethod of valuation - calcined alumina - to be valued in accordance with Rule 4 or 11 of Central Excise Rules, 2000 by considering normal transaction value of sale of calcined alumina (Smelter) of normal transaction value? - invocation of extended period of limitation - HELD THAT:- On going through the technical specifications, it is clear that technical specification of both the products is different as having variation in the composition. Moreover, the calcined alumina (sale) is sold by the assessee in in PP bags of 50 kgs each whereas the calcined alumina (Smelter) is sold in bulk or loose form. Both the products are two different products and there is no allegations in the impugned showcause notice that the assessee is clearing calcined alumina (smelter) to independent buyers. Therefore, the valuation adopted by the assessee under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000, is correct and they have paid duty correctly - Otherwise also, the assessee is clearing the said goods to their sister unit, therefore, it is the situation of revenue neutrality. In that circumstances also, the differential duty cannot be demanded. There are no merit in the impugned order demanding duty from the assessee for the normal period of limitation - also there are no merit in the appeal filed by the Revenue to demand duty from the assessee by invoking extended period of limitation - the appeal filed by the assessee is allowed.
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