https://www.taxtmi.com/caselaws?id=120537 Revenue neutrality defeated the duty demand because the appellants were entitled to credit of duty paid on inputs for both export clearances under bond and domestic clearances, so any demand would only create avoidable paper work without a real revenue gain. Extended limitation was also unavailable because the input-output ratio had already been disclosed to the department, was used to quantify the demand, and the lower authority had found no suppression or intention to evade duty. On those grounds, the demand was held unsustainable and the appeal was allowed. en-us Tue, 05 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120537 Revenue neutrality defeated the duty demand because the appellants were entitled to credit of duty paid on inputs for both export clearances under bond and domestic clearances, so any demand would only create avoidable paper work without a real revenue gain. Extended limitation was also unavailable because the input-output ratio had already been disclosed to the department, was used to quantify the demand, and the lower authority had found no suppression or intention to evade duty. On those grounds, the demand was held unsustainable and the appeal was allowed. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120537