https://www.taxtmi.com/caselaws?id=48829 Revenue neutrality is not a presumed defence to alleged duty evasion and must be proved on the facts; an alternative duty-free or credit-based scheme, by itself, does not negate suppression or intention to evade duty. A voluntary pre-notice debit of differential duty does not wipe out the earlier short payment or bar a show cause notice under Section 11A(1), and suppression supported invocation of the extended period where free components were omitted from assessable value. Once those statutory ingredients were satisfied, penalty under Section 11AC was also sustainable despite the later debit. en-us Wed, 12 Jul 2000 00:00:00 +0530 Tue, 07 Oct 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48829 Revenue neutrality is not a presumed defence to alleged duty evasion and must be proved on the facts; an alternative duty-free or credit-based scheme, by itself, does not negate suppression or intention to evade duty. A voluntary pre-notice debit of differential duty does not wipe out the earlier short payment or bar a show cause notice under Section 11A(1), and suppression supported invocation of the extended period where free components were omitted from assessable value. Once those statutory ingredients were satisfied, penalty under Section 11AC was also sustainable despite the later debit. Case-Laws Central Excise Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48829