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TMI Blog2013 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... a Ltd. [2008 (9) TMI 57 - SUPREME COURT ] - in case of revenue neutrality, no malafide can be attributed to the assessee so as to justify invocation of longer period of limitation - demand is barred by limitation and is also not sustainable on the point of revenue-neutrality – Decided against Revenue. - Appeal No. 2104 of 2005-Ex[BR] - FO/A/ 57552 /2013-EX (Br) - Dated:- 29-8-2013 - Ms. Archana Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : Shri V.P. Batra, DR Shri R.K. Verma, DR For the Respondent : 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 file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders wherein the size of the film cleared to the sister concern and cleared to independent buyers are identical. He fairly agreed that though the Revenue has proposed to adopt the highest price at which the goods were sold to independent buyers, even though there were lower price available at which they were selling the goods to independent customers and as such, submits that average of such price could be adopted for clearance of films to their sister unit. 4. We do not intend to go to the merits of the case as we are of the view that demand is admittedly barred by limitation having been raised by invoking the longer period of limitation. It stands admitted in the show cause notice that the assessee was filing the declaration unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down that in case of revenue neutrality, no malafide can be attributed to the assessee so as to justify invocation of longer period of limitation. Reference is made to the decisions of the Supreme Court in the case of:- 1. CC vs. Textile Corporation Marathwada Ltd. [2008 (231) ELT 195 (SC)] 2. CCE, Jamshedpur vs. Jamshedpur Beverages [2007 (214) ELT 321 (SC)] 3. CCE, Pune vs. Coca Cola (I) Ltd.[2007 (213) ELT 490 9SC)] As also the Hon ble Gujarat High Court decision in the case of CCE, Surat II vs. Gujarat Glass Pvt. Ltd. [2013 (290) ELT 538 (Guj HC). 8. The said decision stand followed by the Tribunal in number of judgments. Specific reference can be made to the following decisions: 1. CCE, Ahmedabad vs Crystal Quinone (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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