https://www.taxtmi.com/caselaws?id=349866 A show cause notice issued on the same facts already disclosed to the excise department was held untenable because no fresh material had emerged and the notice reflected only a change of opinion. The Tribunal also accepted that the transfer of capital goods between units under the same management was revenue neutral, as duty paid by the first unit would have been available as credit to the receiving unit. On these twin grounds, the demand was found unsustainable and the assessee's appeal was allowed. en-us Wed, 22 Mar 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349866 A show cause notice issued on the same facts already disclosed to the excise department was held untenable because no fresh material had emerged and the notice reflected only a change of opinion. The Tribunal also accepted that the transfer of capital goods between units under the same management was revenue neutral, as duty paid by the first unit would have been available as credit to the receiving unit. On these twin grounds, the demand was found unsustainable and the assessee's appeal was allowed. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349866