https://www.taxtmi.com/caselaws?id=53385 Revenue-neutral clearances to an assessee's own unit did not support invocation of the extended limitation period under central excise law. Because the duty paid on clearances to the granulation unit was available as Modvat credit in that unit, the omission to adopt the correct value for each grade of goods did not, by itself, establish an intent to evade duty. In the absence of proven intent to evade, the longer limitation period could not be applied, and the demand raised beyond the normal period was unsustainable. en-us Fri, 20 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53385 Revenue-neutral clearances to an assessee's own unit did not support invocation of the extended limitation period under central excise law. Because the duty paid on clearances to the granulation unit was available as Modvat credit in that unit, the omission to adopt the correct value for each grade of goods did not, by itself, establish an intent to evade duty. In the absence of proven intent to evade, the longer limitation period could not be applied, and the demand raised beyond the normal period was unsustainable. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53385