https://www.taxtmi.com/caselaws?id=440156 The Tribunal concluded that the demand invoking the extended period for Central Excise duty could not be sustained as there was no intent to evade duty, and the situation was revenue-neutral due to credit availability between the units. The demand for the normal period was upheld, while the denial of CENVAT credit was overturned. The appeals were allowed with consequential relief, and the impugned order was set aside. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440156 The Tribunal concluded that the demand invoking the extended period for Central Excise duty could not be sustained as there was no intent to evade duty, and the situation was revenue-neutral due to credit availability between the units. The demand for the normal period was upheld, while the denial of CENVAT credit was overturned. The appeals were allowed with consequential relief, and the impugned order was set aside. Case-Laws Central Excise Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440156