https://www.taxtmi.com/caselaws?id=188077 Clearances of goods to sister units under Rule 8 were treated as revenue neutral because any duty paid would have been available as Cenvat credit to the recipient units. Although the valuation adopted by the assessee was found to be erroneous, duty had already been paid when pointed out, and the absence of real revenue loss negatived an allegation of deliberate evasion. On that basis, the extended period under Section 11A was not invocable, and interest and penalty were not sustainable. en-us Wed, 21 Aug 2013 00:00:00 +0530 Sat, 29 Dec 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188077 Clearances of goods to sister units under Rule 8 were treated as revenue neutral because any duty paid would have been available as Cenvat credit to the recipient units. Although the valuation adopted by the assessee was found to be erroneous, duty had already been paid when pointed out, and the absence of real revenue loss negatived an allegation of deliberate evasion. On that basis, the extended period under Section 11A was not invocable, and interest and penalty were not sustainable. Case-Laws Central Excise Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188077