https://www.taxtmi.com/caselaws?id=124095 The Appellate Tribunal CESTAT, Ahmedabad, upheld the decision of the Commissioner (Appeals) in a case involving alleged under-valuation of goods between two units. The Tribunal found that since the duty credit from Unit No. 1 was utilized by Unit No. 2, there was no intention to evade duty. The duty paid by Unit No. 1 ensured revenue neutrality, as Unit No. 2 could use the credit to pay duty on their final product. Consequently, the show cause notice was deemed time-barred, and the Tribunal rejected the revenue's appeals, affirming the decision of the Commissioner (Appeals). en-us Tue, 25 Mar 2008 00:00:00 +0530 Fri, 08 Sep 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124095 The Appellate Tribunal CESTAT, Ahmedabad, upheld the decision of the Commissioner (Appeals) in a case involving alleged under-valuation of goods between two units. The Tribunal found that since the duty credit from Unit No. 1 was utilized by Unit No. 2, there was no intention to evade duty. The duty paid by Unit No. 1 ensured revenue neutrality, as Unit No. 2 could use the credit to pay duty on their final product. Consequently, the show cause notice was deemed time-barred, and the Tribunal rejected the revenue's appeals, affirming the decision of the Commissioner (Appeals). Case-Laws Central Excise Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124095