GST/Excise & Customs: Where assessee produced in its unit 'C' unprocessed cotton fabrics and cleared same to its unit 'A' on payment of duty and revenue issued on assessee a notice alleging that it had to pay duty at rate of 115 per cent of cost of production on unprocessed cotton fabrics cleared to unit 'A', whereas it had adopted lesser value for payment of duty and accordingly demanded certain duty and Tribunal had set aside demand on ground that entire exercise was a revenue neutral situatio
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