https://www.taxtmi.com/caselaws?id=357846 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. It held that attributing malafide intention to the appellant was unwarranted as the transactions with their sister unit, which availed MODVAT credit, were revenue neutral. Therefore, invoking a longer period of limitation for proceedings was deemed unjustified, emphasizing the absence of malafide intent and the revenue-neutral nature of the transactions. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 30 Mar 2018 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357846 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. It held that attributing malafide intention to the appellant was unwarranted as the transactions with their sister unit, which availed MODVAT credit, were revenue neutral. Therefore, invoking a longer period of limitation for proceedings was deemed unjustified, emphasizing the absence of malafide intent and the revenue-neutral nature of the transactions. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357846