9911796707
TMI Blog2011 (7) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... 22,236/- per MT during the period 2003 - 2004 to 2005 - 2006. As per the audit, the correct costing of the soap noodles would come to Rs.23,946/- per MT - Held that:- As the differential duty involved in the present appeal already stands paid by the appellant and availed as credit by their sister unit - Further in the case of Jai Raj Ispat Ltd. Vs. CCE Hyderabad [2007 (5) TMI 123 - CESTAT, BANGALO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had cleared soap noodles to their Kutch unit for captive consumption at the rate of Rs.22,236/- per MT during the period 2003 2004 to 2005 2006. As per the audit, the correct costing of the soap noodles would come to Rs.23,946/- per MT. In view of the above, proceedings were initiated against the appellant resulting in confirmation of demand of duty of Rs.10,55,877/- along with interest and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have paid the same in as much as the same was available as credit to their Kutch unit, they are only challenging the penalty imposed upon the appellant. He submits that on the ground of revenue neutrality, it can be safely concluded that there was no malafide on the part of the appellant to evade any duty. Accordingly he pleads that the penalty be set aside. 3. After hearing the learned SDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. reported in 2009 (237) ELT 485 (Tri. Bang.), it was held that duty payable by one unit is available as credit to the another unit of the same manufacturer and as such there can be no revenue loss to the government. The Tribunal accordingly upheld the order of Commissioner (Appeals) dropping the penalty proceedings against the assessee. 4. In view of the above, while confirming the demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
