TMI Blog2017 (2) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidences to show that the differential value is being received by the appellants by way of some other consideration. Extended period of limitation - Held that: - there is no suppression of fact on the part of the assessee and inasmuch as the entire situation was revenue neutral, longer period of limitation would not be available to the Revenue. Appeal allowed - decided in favor of appellant. - E/779/2008 - A/61720/2016-EX[DB] - Dated:- 30-11-2016 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) None for the Appellant(s) Sh. Atul Handa, A.R. for the Respondent(s) Per : Archana Wadhwa The appellant is unrepresented, in spite of notice having sent to them well in advance. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference was that in invoice No. 65 the outer dia has been shown as 2.8 without explaining as to what was the dia of said film supplied in invoice No. 61. Similar is the position in respect of CT grade metallised polyester films. The appellants have failed to justify the transfer of goods to their sister concern both at the rate of ₹ 120/- per kg and ₹ 150/- per kg of the same grades of metallised polyester films. Therefore, in the absence of any documentary evidence on record, the claim of the appellants that the goods so sold were different has no substance and I do not find any reason to interfere with the Order-in-Original on this count also. In nutshell, I set aside the demand of ₹ 3,50,903/- as well as penalty of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in such case no allegation of suppression and misstatement can be attributed to the assessee so as to invoke the longer period of limitation. The period involved in the present appeal is from 2000 to 2002 whereas the show cause notice has been issued on 30.06.2004. As we have already observed that there is no suppression of fact on the part of the assessee and inasmuch as the entire situation was revenue neutral, we are of the view that longer period of limitation would not be available to the Revenue. Apart from the merits of the case, the demand is set aside on the ground of limitation. 5. In view of above analysis, we set aside the impugned order and allow the appeal with consequential relief to the appellants. (Dictated pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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