Extended Limitation Not Applicable if No Revenue Loss in Captive Consumption for Central Excise Duty.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC....