2015 (11) TMI 1692

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..... ase of Gujarat Narmada Fertilizers CO. Ltd., [2012 (4) TMI 309 - GUJARAT HIGH COURT], is applicable to the present case, where it was held that interest liability did not arise in view of no dispute regarding availment of cenvat credit by the sister unit and payment of differential duty by the assessee before issuance of the SCN - appeal allowed - decided in favor of appellant.
S. K. Mohanty (J .....

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..... ioner (Appeals) directed the original authority to re-quantify the demand of interest as per the observation therein and set aside the penalty. 2. The Ld. AR relied upon the decision of the Honble Supreme Court in the case of CCE, Pune vs. SKF India Ltd., 2009 (239) ELT 385 (S.C.). I find that it is a inter-unit transfer of goods. The Tribunal in the case of Paper Products Ltd. vs CCE, Vapi, 2013 .....

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