9911796707
TMI Blog2008 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... e got the same as credit in their other unit - no wilful intent to evade payment of duty - very strong case on limitation in view of the fact that SCN had been issued by the Revenue on the same ground invoking suppression thereafter on the same issue – impugned order is set aside - E/242/2005 - A/27/2009-WZB/AHD - Dated:- 27-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead of price at which the same goods are sold to independent buyers is not correct. He submits that other unit belongs to their company and therefore the procedure followed by them is correct since it cannot be considered as a related person. Further he also submits that even if they do not have a case on merits, they have a very strong case on limitation in view of the fact that a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same issue a show cause notice had been issued on 31-7-1996. The Commissioner (Appeals) has taken the view that the fact that appellants had paid differential duty in August, 1996 after issue of show cause notice shows that they had intentionally avoided paying duty at a higher price. We are unable to agree with this view in view of the fact that the show cause notice was adjudicated only i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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