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2011 (6) TMI 86 - AT - Central ExciseDemand - Time limitation - Revenue neutrality - Captive consumption and cleared to sister concern - The appellants admitted their duty liability and also deposited an amount of Rs. 11,54,700 - On investigation it was found that duty liability should be to the tune of Rs. 13,17,720 - Revenue neutral situation was considered in respect of the sister concern only - since the goods were cleared to sister concern, whatever duty was payable by the assessee was available as credit to their own sister concern, the entire exercise was Revenue neutral - Decided in the favour of assessee Regarding limitation - it is the appellants themselves who brought the fact of clearance of the goods to their sister unit, to the notice of the Revenue - it can be safely concluded that there was no positive mis-declaration or suppression on the part of the assessee with an intent to evade payment of duty, thus justifying the invocation of longer period - Decided in the favour of assessee
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