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TMI Blog2018 (8) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is revenue neutral one. There being no malafide intention to evade payment of duty, the Commissioner (Appeals) has rightly set aside the penalties imposed - appeal dismissed - decided against Revenue. - Appeal No. E/317/2011 - Final Order No. 41550/2018 - Dated:- 23-5-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances having been made to the sister units, the situation is revenue neutral one. 3. The ld. AR Shri R. Subramaniam reiterated the grounds of appeal. 4. The ld. counsel Shri Joseph Prabhakar appearing for the respondents submitted that the Commissioner (Appeals) had relied upon the decision of the Larger Bench of the Tribunal in the case of Jay Yuhshin Ltd. Vs. Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the penalty imposed under Section 11AC of the Central Excise Act. Undisputedly, the clearances are made to the sister unit and the appellant would be eligible to avail the credit of the duty, if any, by paying them. Viewed in this angle, the situation is revenue neutral one and as discussed in the cases of Jay Yuhshin Ltd. (supra) and M/s. Nirlon Ltd. (supra), we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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