https://www.taxtmi.com/caselaws?id=339866 Differential duty demanded on goods cleared to sister units was held unsustainable on the ground of revenue neutrality. Because the clearances were to the appellant's own units, any additional duty payable would have been available as credit to the recipient units, and the record also showed that those units paid duty through PLA. The resulting exercise was duty-neutral and would not have produced any net revenue gain for the department. On that basis, the valuation dispute was not examined further, and the appeals were allowed. en-us Mon, 16 Jan 2017 00:00:00 +0530 Sat, 16 Nov 2019 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339866 Differential duty demanded on goods cleared to sister units was held unsustainable on the ground of revenue neutrality. Because the clearances were to the appellant's own units, any additional duty payable would have been available as credit to the recipient units, and the record also showed that those units paid duty through PLA. The resulting exercise was duty-neutral and would not have produced any net revenue gain for the department. On that basis, the valuation dispute was not examined further, and the appeals were allowed. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339866