Seeking for recovery of the short paid duty amount - clearances made to its other units - the principle...

Seeking for recovery of the short paid duty amount - clearances made to its other units - the principle or doctrine of revenue neutrality is applicable in the case in hand inasmuch as the higher duty amount payable by the appellant under Rule 4 ibid would be available to the sister’s unit as Cenvat credit. Furthermore, it is noticed from the available records that the department was in doubt with regard to applicability of the proper valuation rules to the facts of the present case. - it cannot ..... .....

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