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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation - Extended period of limitation - Merely because the ...


Appellant's Revenue Neutrality Claim Rejected; Full Duty Payment and Penalty Upheld Under Extended Limitation Period.

January 11, 2020

Case Laws     Central Excise     AT

Valuation - Extended period of limitation - Merely because the sister unit will get CENVAT Credit, the appellant cannot NOT PAY full duty in open defiance of the law and take shelter under “Revenue Neutrality” to escape liability. - Demand with penalty upheld.

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