Inter unit transfer of capital goods regardng law

Q 1. what is the excise duty charged on removal of capital goods from one unit to another unit where the assets was originally purchased for rs. 20,68,036 (date of purchase April, 2007) excise duty paid at the time of purhcase rs. 281,416/- (including cess). now it is sold for Rs. 11,43,000/- (date of sale 30 Sep. 2011) ? Both units have diffterent VAT, CST registration no.

Q 2. Does this transfer of capital goods attract profit ?