https://www.taxtmi.com/caselaws?id=204273 Clearances of moulds to a sister unit were treated as revenue neutral because any duty paid would have been available as credit to the recipient unit, so the duty demand was not sustainable. Prior disclosure of the clearances to the excise department, coupled with the absence of suppression or intent to evade duty, meant the extended limitation period could not be invoked and the demand was time-barred. The impugned order was set aside and consequential relief followed. en-us Wed, 15 Jun 2011 00:00:00 +0530 Sat, 02 Jul 2011 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204273 Clearances of moulds to a sister unit were treated as revenue neutral because any duty paid would have been available as credit to the recipient unit, so the duty demand was not sustainable. Prior disclosure of the clearances to the excise department, coupled with the absence of suppression or intent to evade duty, meant the extended limitation period could not be invoked and the demand was time-barred. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204273