TMI Blog2015 (12) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... [2010 (3) TMI 656 - GUJARAT HIGH COURT] dismissed the appeal filed by the Revenue - there is no dispute that the sister unit would avail the CENVAT Credit and cleared the final product on payment of duty. Hence, the decision of Hon'ble Gujajrat High Court is squarely applicable in this case - there is no material available of suppression of fact with intent to evade payment of duty. It is a case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute relates to the under-valuation of the goods within inter unit transfer. By the Show Cause Notice dt.05.09.2006, it has proposed demand of duty of ₹ 7,61,003.00 alongwith interest and to impose penalty for the period 01.04.2003 to 30.06.2005. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty on merit and also invoked the extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue neutrality would apply depending upon the facts of each case. In the present appeal, it is a case of inter unit transfer of the goods. The Hon'ble Gujarat High Court in the case of CCE Vadodara-II Vs Vs Indeos ABS Ltd - 2010 (254) ELT 628 (Guj.) dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below:- 3. As can be seen from or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit accrues to the exchequer. In the circumstances, if the Tribunal has chosen not to determine an academic issue, it is not possible to state that any legal infirmity exists in the impugned order of the Tribunal. 5. In the present case, there is no dispute that the sister unit would avail the CENVAT Credit and cleared the final product on payment of duty. Hence, the decision of Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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