9911796707
TMI Blog2023 (9) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... nit cleared the said coals on payment of duty. Although it is a situation of revenue neutrality, but the appellant was monthly required to pay duty at the time of clearance from the transferor unit, otherwise, the Central Excise Act will become redundant - thus, at the time of clearance of goods, the appellants were liable to pay duty. Time Limitation - HELD THAT:- In the facts and circumstances of the case that when the fact of clearance of coals from the transferor unit without payment of duty was in the knowledge of the respondent as various correspondences were made during the impugned period and the show-cause notices have been issued to the appellant by invoking extended period of limitation, in that circumstances, it is held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole at its Sambalpur Headquarters. The closing balance of unutilized Cenvat Credit lying as on 31st March, 2015 with the Area Offices where carried forward in the Excise Return filed at the Sambalpur Headquarters in April 2015. 2.2 The present dispute pertains to the period March 2011 to March 2015, i.e., prior to obtaining Centralized Excise Registration. During the period in dispute, the Area Offices have removed coal to another area office (within the same legal entity) from where coal has been ultimately sold to buyers through Railway sidings. The transferrer area while removing coal has not deposited Central Excise Duty and Clean Energy Cess. However, the said duties have been duly paid by the transferee Area Office which has iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, duty is required to be paid at the time of removal by the transferor Area. 2.5 The show-cause notice was adjudicated. The demand was confirmed by invoking extended period of limitation. 2.6 Being aggrieved with the said order, the appellant is before us. 3. The ld.Counsel for the appellants submits that although it is the case of revenue neutrality as their sister unit to whom the goods have been transferred without payment of duty by the appellants, have paid the duty on their clearances. Therefore, the demand of duty and cess are not sustainable. 3.1 He further submits that as the period involved in the year 2010- 2011 to 2014-2015 and the show-cause notice has been issued on 23.03.2016, which has been rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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