https://www.taxtmi.com/caselaws?id=243802 The Tribunal upheld the Commissioner's decision in a dispute over clearance of goods between Noida and Faridabad units under the Central Excise Act. It found the situation to be revenue neutral as the Faridabad unit paid duty based on MRP value after availing credit from the duty paid by the Noida unit. No duty shortfall was identified, leading to no penalty or interest imposition. The Tribunal rejected the Revenue's appeal, emphasizing the revenue-neutral nature of the case and the absence of duty evasion, regardless of the case's origin. en-us Fri, 22 Nov 2013 00:00:00 +0530 Sat, 30 Aug 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243802 The Tribunal upheld the Commissioner's decision in a dispute over clearance of goods between Noida and Faridabad units under the Central Excise Act. It found the situation to be revenue neutral as the Faridabad unit paid duty based on MRP value after availing credit from the duty paid by the Noida unit. No duty shortfall was identified, leading to no penalty or interest imposition. The Tribunal rejected the Revenue's appeal, emphasizing the revenue-neutral nature of the case and the absence of duty evasion, regardless of the case's origin. Case-Laws Central Excise Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243802