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2013 (8) TMI 1022 - CESTAT AHMEDABADDemand of interest and penalty - revenue neutrality - improper Valuation - appellant has paid the duty liability on being pointed out - Held that:- The contention raised by the appellant as to revenue neutrality has got strong force inasmuch as there is no dispute that clearance of resins was to their own sister unit. There cannot be any intention to evade duty on such clearance made to their own sister concern, as the said sister concerns admittedly are discharging the duty liability on the final products manufactured by them; which would mean that the sister concerns could have availed the Cenvat credit of any duty paid by the appellant on clearance of resins to them. Appeal allowed - decided in favor of appellant.
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