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of <h1>CEGAT Overturns Duty Demand & Penalty on Steel Sheets Transfer</h1> <h3>JYOTI LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA</h3> JYOTI LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA - 2003 (151) E.L.T. 178 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the duty demand and penalty imposed on the appellant for alleged short debit of duty on consignment of steel sheets cleared to its sister concern. The Tribunal ruled that the extended period of limitation was not applicable as there was no suppression of material facts by the appellant, and there was no intent to evade duty since the goods were transferred to the appellant's own firm. The decision was based on the case law precedent in Jay Yuhshin Ltd. v. CCE - 2000 (119) E.L.T. 718.
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