https://www.taxtmi.com/caselaws?id=110011 Transfer of capital goods between two units of the same assessee did not constitute clandestine removal where the movement, destination and commencement of production at the receiving unit were disclosed to the department. Rule 57AF was treated as permitting transfer of factory machinery along with unutilised credit when the factory was shifted or merged, and the facts showed no intent to evade duty or basis for invoking the extended period. Because the record did not establish suppression of facts or duty liability, the duty demand and penalties were held unsustainable, and the assessee was entitled to transfer the unutilised credit. en-us Fri, 19 Sep 2003 00:00:00 +0530 Sat, 14 Apr 2012 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110011 Transfer of capital goods between two units of the same assessee did not constitute clandestine removal where the movement, destination and commencement of production at the receiving unit were disclosed to the department. Rule 57AF was treated as permitting transfer of factory machinery along with unutilised credit when the factory was shifted or merged, and the facts showed no intent to evade duty or basis for invoking the extended period. Because the record did not establish suppression of facts or duty liability, the duty demand and penalties were held unsustainable, and the assessee was entitled to transfer the unutilised credit. Case-Laws Central Excise Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110011