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TMI Blog2024 (6) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant in the case of M/S. ANGLO FRENCH TEXTILES VERSUS CCE, PUDUCHERRY [ 2017 (9) TMI 1178 - CESTAT CHENNAI] , is squarely applicable in this case. In this case the demand confirmed has been set aside on the ground of revenue neutrality. Extended period of Limitation - penalty - HELD THAT:- The Appellants had not mis-declared or suppressed any information with an intent to evade payment of duty. Accordingly, the extended period of limitation not invokable in these cases. For the same reason, no penalty imposable on the Appellants . Accordingly, the penalties imposed on the Appellants is set aside. The impugned order set aside - appeal allowed. - SHRI R. MURALIDHAR, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with Rule 8 and paid up the same. Subsequently, after the decision of the Larger Bench decision of the Tribunal in respect of Ispat Industries Ltd (2007 (209) ELT 185 (Tri-LB), the department realized that since the Appellants had sales of those items to independent buyers at the factory gate also, the valuation should have been done under Rule 4 of the Valuation Rules. Accordingly, the above show cause notices were issued which resulted in the confirmation of the demands along with interest and penalty as mentioned in the above chart. Aggrieved against the impugned orders, the Appellants filed these appeals. 4. In their grounds of appeal, the Appellants contented that in view of the Larger Bench decision in the case of Ispat Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Valuation Rules, 2000. 6. As regards the issue of revenue neutrality the Appellants contented that the goods have been cleared to their sister units. Hence, the duty paid would be available to the recipient unit as Cenvat credit. Hence, the entire issue is of revenue neutral. They cited the decision in the case of Anglo French Textiles Vs Commissioner Of C.Ex. Puducherry reported in 2018(360) ELT 1016 (Tri-Chennai), wherein the demand confirmed was set aside on the ground of revenue neutrality. This decision has been affirmed by the Hon ble Supreme Court Vide 2018(360) ELT A301 SC. Accordingly, they contended that the demands confirmed in the impugned orders are not sustainable on the ground of revenue neutrality. 7. The Appellants also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely applicable in this case. In this case the demand confirmed has been set aside on the ground of revenue neutrality. We observe that this decision has been affirmed by the Hon ble Supreme Court also Vide 2018(360) ELT A301 SC. The relevant para from the decision of the Tribunal is reproduced below: 5 . On considering the fact that the goods are cleared to the sister unit and also the fact that the appellant is eligible for credit on the duty paid, the entire exercise is a revenue neutral situation as contended by the Learned Counsel for the appellant. This being the case, even if the appellant is directed to pay duty, other sister unit would be eligible for the credit. In the case of Jay Yuhshin Ltd. (supra), in a similar situation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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