https://www.taxtmi.com/caselaws?id=126423 A revenue-neutral excise dispute involving credit on inputs transferred to a sister unit was treated as one where immediate corresponding credit was available, so no intent to evade duty could be attributed. On that basis, the extended limitation period could not be invoked, and the consequential demand for interest and penalties under the Central Excise Act and Rules was held unsustainable. The analysis also noted that voluntary payment before the show-cause notice supported the absence of suppression or evasion, and the appellate authority had correctly followed binding Tribunal precedent. en-us Fri, 29 May 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126423 A revenue-neutral excise dispute involving credit on inputs transferred to a sister unit was treated as one where immediate corresponding credit was available, so no intent to evade duty could be attributed. On that basis, the extended limitation period could not be invoked, and the consequential demand for interest and penalties under the Central Excise Act and Rules was held unsustainable. The analysis also noted that voluntary payment before the show-cause notice supported the absence of suppression or evasion, and the appellate authority had correctly followed binding Tribunal precedent. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126423