https://www.taxtmi.com/caselaws?id=124689 Where clearances were captively consumed by a sister unit and the duty payable would have been available as Cenvat credit, the absence of mala fide intent to evade duty meant the ingredients for penalty under Section 11AC were not met, and the penalty was not justified. On the same factual basis, there was no suppression, wilful misstatement, or intent to evade duty, so the extended limitation period under the proviso to Section 11A could not be invoked. The demand was therefore set aside, with consequential relief. en-us Thu, 11 Dec 2008 00:00:00 +0530 Thu, 04 Oct 2012 12:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124689 Where clearances were captively consumed by a sister unit and the duty payable would have been available as Cenvat credit, the absence of mala fide intent to evade duty meant the ingredients for penalty under Section 11AC were not met, and the penalty was not justified. On the same factual basis, there was no suppression, wilful misstatement, or intent to evade duty, so the extended limitation period under the proviso to Section 11A could not be invoked. The demand was therefore set aside, with consequential relief. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124689