https://www.taxtmi.com/caselaws?id=261381 In a revenue-neutral valuation dispute over semi-finished goods cleared to a sister unit, the court applied the settled principle that absence of any real duty-evasion motive weakens invocation of the extended period of limitation. On that basis, the proviso to Section 11A(1) could not be used where the clearances were valued on a cost-construction basis and no mala fide intention was shown. As the extended-period demand was not sustainable, the associated penalty also could not survive. The Revenue's appeal was dismissed. en-us Fri, 19 Jun 2015 00:00:00 +0530 Sat, 10 Oct 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261381 In a revenue-neutral valuation dispute over semi-finished goods cleared to a sister unit, the court applied the settled principle that absence of any real duty-evasion motive weakens invocation of the extended period of limitation. On that basis, the proviso to Section 11A(1) could not be used where the clearances were valued on a cost-construction basis and no mala fide intention was shown. As the extended-period demand was not sustainable, the associated penalty also could not survive. The Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261381