https://www.taxtmi.com/caselaws?id=439068 The Tribunal allowed the appeals and disposed of the case, setting aside the demand for extended duty payment. The decision was based on the finding that there was no mala fide intent to evade duty, as the goods cleared to the appellant's own unit were cenvatable for the recipient unit, making the exercise revenue neutral. The Tribunal also noted doubt in the interpretation of valuation rules, indicating that the issue had not attained finality until referred to a larger bench. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439068 The Tribunal allowed the appeals and disposed of the case, setting aside the demand for extended duty payment. The decision was based on the finding that there was no mala fide intent to evade duty, as the goods cleared to the appellant's own unit were cenvatable for the recipient unit, making the exercise revenue neutral. The Tribunal also noted doubt in the interpretation of valuation rules, indicating that the issue had not attained finality until referred to a larger bench. Case-Laws Central Excise Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439068