https://www.taxtmi.com/caselaws?id=173763 Penalty for duty short-payment was held unsustainable where the differential duty arose from a bona fide change in valuation rules, the goods were cleared under proper excise invoices, and the duty paid remained available as Cenvat credit to the recipient unit. The dispute was treated as revenue neutral, and the facts did not establish clandestine removal, suppression of facts, or any intention to evade duty. On that basis, the order setting aside the penalty was upheld. en-us Wed, 20 Dec 2006 00:00:00 +0530 Tue, 17 May 2016 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173763 Penalty for duty short-payment was held unsustainable where the differential duty arose from a bona fide change in valuation rules, the goods were cleared under proper excise invoices, and the duty paid remained available as Cenvat credit to the recipient unit. The dispute was treated as revenue neutral, and the facts did not establish clandestine removal, suppression of facts, or any intention to evade duty. On that basis, the order setting aside the penalty was upheld. Case-Laws Central Excise Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173763