TMI Blog2009 (5) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... oval of inputs. Therefore, intention to evade duty could not be attributed, nor larger period invoked under Section 11A, penalty imposed under Section 11AC and interest demanded under Section 11AB - appeal dismissed - decided against Revenue. - E/54/2003 - 637/2009 - Dated:- 29-5-2009 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri V.V. Hariharan, JCDR, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y had not reversed at the time of their removal to their Pondicherry unit during the material period. Had they reversed the credit initially availed at the time of removal of the inputs to their sister unit, the sister unit would have instantly availed the credit of duty paid on removal of the inputs. Therefore, the situation was revenue-neutral. In vacating the demand and penalty, he had followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents paid it at the time of removal of inputs. Therefore, intention to evade duty could not be attributed, nor larger period invoked under Section 11A, penalty imposed under Section 11AC and interest demanded under Section 11AB. In the appeal filed by the Revenue, it is not pointed out as to how the decision of the Tribunal relied upon by the Commissioner (Appeals) is not applicable to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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