https://www.taxtmi.com/caselaws?id=51717 Duty demand arising from clearances between a taxpayer's own units was held time-barred because the duty paid at the originating factory would have been available as Modvat credit at the consuming factory, making the situation revenue neutral. On those facts, there was no intention to evade duty, so the allegation of suppression could not justify invocation of the extended limitation period. The demand was therefore barred by limitation, and the appeals were allowed without examining the merits of the duty demand. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51717 Duty demand arising from clearances between a taxpayer's own units was held time-barred because the duty paid at the originating factory would have been available as Modvat credit at the consuming factory, making the situation revenue neutral. On those facts, there was no intention to evade duty, so the allegation of suppression could not justify invocation of the extended limitation period. The demand was therefore barred by limitation, and the appeals were allowed without examining the merits of the duty demand. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51717