https://www.taxtmi.com/caselaws?id=125652 Clearances to a sister unit at a lower assessable value were treated as revenue neutral because the duty paid on those clearances was available as credit to the recipient unit. On that basis, mere undervaluation did not by itself establish suppression with intent to evade duty. In the absence of further evidence of deliberate suppression or mala fide intent, the extended period could not be invoked. The text states that these factors also supported the conclusion that the demand was not sustainable on merits and that the duty demand and consequential penalty were set aside. en-us Wed, 08 Oct 2008 00:00:00 +0530 Fri, 24 Nov 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125652 Clearances to a sister unit at a lower assessable value were treated as revenue neutral because the duty paid on those clearances was available as credit to the recipient unit. On that basis, mere undervaluation did not by itself establish suppression with intent to evade duty. In the absence of further evidence of deliberate suppression or mala fide intent, the extended period could not be invoked. The text states that these factors also supported the conclusion that the demand was not sustainable on merits and that the duty demand and consequential penalty were set aside. Case-Laws Central Excise Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125652