https://www.taxtmi.com/caselaws?id=269794 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving under-valuation of goods in an inter unit transfer. The dispute arose when duty was demanded from the Appellants, leading to a Show Cause Notice. The Adjudicating authority imposed duty, interest, and penalty invoking the extended period of limitation. However, the Commissioner (Appeals) set aside the order, ruling that the extended period of limitation was not applicable. The Tribunal agreed, emphasizing the revenue neutrality principle and lack of evidence of duty evasion, ultimately rejecting the Revenue's appeal. en-us Thu, 12 Nov 2015 00:00:00 +0530 Tue, 22 Dec 2015 06:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269794 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving under-valuation of goods in an inter unit transfer. The dispute arose when duty was demanded from the Appellants, leading to a Show Cause Notice. The Adjudicating authority imposed duty, interest, and penalty invoking the extended period of limitation. However, the Commissioner (Appeals) set aside the order, ruling that the extended period of limitation was not applicable. The Tribunal agreed, emphasizing the revenue neutrality principle and lack of evidence of duty evasion, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269794