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TMI Blog2009 (7) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... gar, SDR, for the Respondent. [Order]. M/s. Nabros Pharma Pvt. Ltd. is engaged in the manufacture of bulk drugs and P P Medicaments. They have two Units, Unit-1 at Kheda and Unit-2 at Kajipura. Unit-2 had cleared Tooth Pastes and Cosmetics to Unit-2 and Unit-1 had availed the Cenvat credit amounting to Rs. 2,79,364/-. Further, Unit-1 had cleared certain quantity of excisable goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty to Unit-1 for temporary storage. These goods were duty paid and Unit-1 took credit and subsequently cleared these goods on payment of duty. As regards the demand for Central Excise duty on the goods cleared by Unit-1 to Unit-2, the ld. Advocate on behalf of the appellants submitted that the goods were semi-finished goods which were used in the manufacture of finished goods in Unit-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture. In the absence of clear finding to this effect, the claim of Revenue neutrality and consequently non existence of intention to evade payment of duty has to be accepted. The appellants had contended that the notice is barred by limitation and this has been dismissed by observing that Paras 26, 27 and 28 of the order establish the fact of wilful mis-statement. But Paras 26 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n but it cannot be said that for this reason appellants were required to pay duty for the second time. In view of the above discussions, it is quite clear that extended period is not applicable in this case and therefore, demands for duty have to be set aside. Consequently penalty under Section 11AC also becomes non-imposable. However, in view of the fact that appellants have contravened the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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