Seeking for recovery of the short paid duty amount - clearances ...

Central Excise

February 22, 2022

Seeking for recovery of the short paid duty amount - clearances made to its other units - the principle or doctrine of revenue neutrality is applicable in the case in hand inasmuch as the higher duty amount payable by the appellant under Rule 4 ibid would be available to the sister’s unit as Cenvat credit. Furthermore, it is noticed from the available records that the department was in doubt with regard to applicability of the proper valuation rules to the facts of the present case. - it cannot be said that there is element of mens rea on the part of the appellant in defrauding the Government revenue and thus, the extended period of limitation, was not available to the department for initiation of the show cause proceedings. - AT

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Seeking for recovery of the short paid duty amount - clearances ...

Central Excise

February 22, 2022

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