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TMI Blog2018 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... i, AR For the Respondent ORDER Per : P. Anjani Kumar M/s. Bombay Rayon Fashions Ltd. (the appellants) are a registered assessee and have various divisions i.e. inter-units or sister units. The appellants have a fabric division at Doddaballapur, where fabrics manufactured/processed; the processed fabrics are cleared on payment of duty to the sister units who manufacture readymade garments which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of June before issue of SCN. The demand for the period November 2006 to March 2007 was issued on 08.08.2008 and as they likely filing the returns, the demand was barred by limitation. The learned counsel also contended that entire exercise of duty payment is "revenue-neutral" as whatever duty is paid by their Doddaballapur unit will be utilized that credit by their sister unit. As their accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (vii) Nirlon Ltd. Vs. CCE, 2015 (320) ELT 22 (SC). (viii) Patel Alloys (Steel) (P) Ltd. Vs. CCE, 2013 (293) ELT 264 (Tri. Ahmd.) affirmed by the Gujarat High Court vide 2014 (305) ELT 476 (Guj.). (ix) CCE Vs. Special Steel Ltd., 2015 (329) ELT 449 (Tri. Mum.) affirmed by the Supreme Court vide 2016 (334) ELT A123 (SC). (x) Kansai Nerolac Paints Ltd. Vs. CCE, 2016 (339) ELT 467 (Tri. Ahmd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e collected. The appellants have clearly under-valued the goods which has been correctly brought out in the impugned order; therefore, the appellants do not succeed either on merits or on limitations. The learned counsel relied upon Board's Circular No. 643/34/2002-CX. dated 01.07.2002 wherein it was categorically clarified on point No. 5 method of calculation of value in respect of captive consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w to substantiate their point of view. However, we find that the appellants' reliance on the case of Anglo French Textiles cited Supra is applicable as the facts are similar; the decision is latest and has been uphold by the Hon'ble Supreme Court. We have no doubt in holding the same in the present case. 6. In view of the above, we allow the appeal with consequential relief, if any. ( Order was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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