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2012 (6) TMI 24 - CESTAT, NEW DELHIExtended period of limitation – Revenue neutrality - respondents are clearing certain inputs as such to their sister unit raising invoices and charging duty on assessable value – Held that:- extended period is not invokable. show-cause notice has been issued on 6.2.2008 for the period June, 2005 to October, 2006 by invoking extended period of limitation is not correct as the respondents are regularly filing. R I Return showing clearance of inputs as such on assessable value. in the case of Jay Yuhshin Ltd. (2000 (7) TMI 105 (Tri)) if the assessee himself has to bear the tax liability, there is a situation of revenue neutrality. Appeal filed by the Revenue is dismissed.
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