https://www.taxtmi.com/caselaws?id=155339 The appeal was filed by M/s. Indian Oil Corporation Ltd. against duty demand, interest, and penalty. The issue was the time limitation period for the show-cause notice, which the appellant argued was beyond the period involved. The advocate contended that the extended period was not applicable due to revenue neutrality. The judge agreed, citing precedents, and set aside the duty demand and penalty confirmation. The appeal was allowed in favor of the appellant based on the principle of revenue neutrality, as the duty paid was available as credit to their sister unit. en-us Thu, 12 Aug 2010 00:00:00 +0530 Sat, 29 Apr 2017 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155339 The appeal was filed by M/s. Indian Oil Corporation Ltd. against duty demand, interest, and penalty. The issue was the time limitation period for the show-cause notice, which the appellant argued was beyond the period involved. The advocate contended that the extended period was not applicable due to revenue neutrality. The judge agreed, citing precedents, and set aside the duty demand and penalty confirmation. The appeal was allowed in favor of the appellant based on the principle of revenue neutrality, as the duty paid was available as credit to their sister unit. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155339