https://www.taxtmi.com/caselaws?id=371946 In inter-unit clearances valued under Rule 8, the Tribunal held that extended limitation could not be invoked where the assessee regularly filed RT-12 returns and the department was aware of the transfers. On those facts, the allegation of suppression of facts was not sustainable, and the notice issued beyond the normal period was barred by limitation. The Tribunal also treated the matter as one of revenue neutrality in sister-unit transfers. The excise duty and interest demand was therefore held time-barred, and the assessee succeeded on limitation. en-us Fri, 17 Aug 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371946 In inter-unit clearances valued under Rule 8, the Tribunal held that extended limitation could not be invoked where the assessee regularly filed RT-12 returns and the department was aware of the transfers. On those facts, the allegation of suppression of facts was not sustainable, and the notice issued beyond the normal period was barred by limitation. The Tribunal also treated the matter as one of revenue neutrality in sister-unit transfers. The excise duty and interest demand was therefore held time-barred, and the assessee succeeded on limitation. Case-Laws Central Excise Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371946