2013 (11) TMI 877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri V. Swaminathan, Advocate JUDGEMENT Per Ms. Archana Wadhwa (for the Bench) : Being aggrieved with the order passed by Commissioner vide which he has dropped the demand against the respondents, Revenue has filed the present appeal. 2. As per facts on record, the respondents are engaged in the manufacture of plain BOPP film which are sold by them to the independent buyers as also to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r units as also to the independent buyers were varying in size and held that the reduced value was acceptable. He accordingly dropped the proceedings. We also note that the plea of limitation and Revenue neutrality was raised before Commissioner, but he has not passed the order on the same on the ground that inasmuch as the demand was being dropped on merits, the decision on the said two issues wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in the show cause notice that the assessee was filing the declaration under Rule 173 C of Central Excise Rules, disclosing the fact that clearance to their sister concern are on the basis of cost of production, in terms of provisions of Rule 6 (b)(ii) of the Erstwhile Central Excise Valuation Rules. 5. However, we note that notice proposed to invoke the longer period of limitation on the sim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ake note of the fact that whatever duty was being paid by the respondents, was available as credit to their sister unit and the said credit was being utilized by their sister unit for payment of duty on their final product. As such, the entire situation was revenue neutral. We take note of various decision relied upon by the learned advocate appearing for the respondent laying down that in case of....