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TMI Blog2017 (2) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Per : Archana Wadhwa The appellant is unrepresented, in spite of notice having sent to them well in advance. Accordingly we have heard the A.R for the Revenue. 2. As per facts of the case, appellant is engaged in manufacture of Plastic/Polyester Films, Matallized Films, Polycoated Paper and Paper board printed with DD Board and Printing Cylinder etc. The dispute in the present appeal relates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight basis. The metallised Polyester films of CT and Melinex grades said to be of different varieties were transferred both at the rate of 120/- per Kg and Rs. 150/- per kg. for example, in invoice No. 61 dt. 29.04.2000 the Melinex grade film of 12 Mic 820 mm was transferred @ Rs. 120/- per kg and in invoice No. 65 dt. 30.04.2000 the film of same variety was transferred @ Rs. 150/- per kg. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,44,644/- as well as the penalty of equal amount so imposed. 3. As against the above findings, the appellant has taken categorical stand that cost sheets were produced before the original adjudicating authority, who has not examined the same. Alternatively, all the films are different variety and as such adoption of different prices was justified. As seen from the above paragraph, the ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit whatever duty was required to be paid by them to their sister concern who was in the position to utilize the same for payment of duty on their final product. In such scenario, the entire case being revenue neutral and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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