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TMI Blog2008 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... i, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (1)].- Appellants are challenging the duty demand, interest thereon and penalties imposed on the ground that the appellants had cleared excisable goods to another unit of their company situated at Valsad at a lower price as compared to the selling price to other customers. 2. Heard both the sides. Shri R.H. Shah on behalf of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner, Ankleshwar vide his order-in-original dt. 31-1-2001. He also submits that whatever duty they would have paid would have been available as credit to their other unit and therefore there was no wilful intent to evade payment of duty on their part and in this regard he relies on the Larger Bench decision in the case of M/s. Jai Yushin Ltd. [2000 (119) E.L.T. 718 (T)]. Ld. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued show cause notice on 31-7-1996, Revenue cannot plead ignorance and cannot say that it is open to issue a show cause notice invoking suppression thereafter on the same issue. Further, as rightly pointed out by the appellants, the situation is revenue neutral and whatever duty they paid in one unit they would have got the same as credit in their other unit. Having regard to both these factors, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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