https://www.taxtmi.com/caselaws?id=209068 Undervaluation of clearances to a sister unit under Rule 8 of the Central Excise Valuation Rules was treated as inadvertent where the short-paid duty had already been deposited and the recipient unit had taken credit of that duty. On those facts, the situation was revenue neutral and there was no material to infer mala fide intent to evade duty. The duty demand was maintained, but penalty on the assessee and connected persons was set aside because penalty could not be sustained in the absence of intent to evade and with no revenue loss. en-us Wed, 23 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209068 Undervaluation of clearances to a sister unit under Rule 8 of the Central Excise Valuation Rules was treated as inadvertent where the short-paid duty had already been deposited and the recipient unit had taken credit of that duty. On those facts, the situation was revenue neutral and there was no material to infer mala fide intent to evade duty. The duty demand was maintained, but penalty on the assessee and connected persons was set aside because penalty could not be sustained in the absence of intent to evade and with no revenue loss. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209068