2008 (11) TMI 155

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.... for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (1)].- Appellants are challenging the duty demand, interest thereon and penalties imposed on the ground that the appellants had cleared excisable goods to another unit of their company situated at Valsad at a lower price as compared to the selling price to other customers. 2. Heard both the sid....

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....he same ground which was adjudicated by the Deputy Commissioner, Ankleshwar vide his order-in-original dt. 31-1-2001. He also submits that whatever duty they would have paid would have been available as credit to their other unit and therefore there was no wilful intent to evade payment of duty on their part and in this regard he relies on the Larger Bench decision in the case of M/s. Jai Yushin L....