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TMI Blog2023 (10) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to pay duty at the time of clearance from the transferor unit, otherwise, the Central Excise Act will become redundant - At the time of clearance of goods, the Appellants was liable to pay duty. Extended period of limitation - HELD 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 notice has been issued to the Appellant by invoking extended period of limitation, in that circumstances, the whole of the demand is barred by limitation. Accordingly, on limitation, the Appellant succeeds. On merit Appellant is liable to pay duty, but on limitation, the show-cause notice fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to another without issuance of excise invoice. Effective from April-2015 onwards, the Appellant Company obtained a single Centralized Registration with the Central Excise Authorities for a company as a whole at its Sambalpur Headquarters. The closing balance of unutilized Cenvat Credit lying as on 31st March, 2015 with the Area Offices were carried forward in the Excise Return filed at the Sambalpur Headquarters in April 2015. 2.2 The present dispute pertains to the period March 2011-12 to 2014-15, 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 Railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2016 . In the said SCN, demand of Central Excise Duty and Clean Energy Cess were proposed for the period March 2011 to March 2015. It was alleged that in terms of the 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 Appellant, has paid the duty on their clearances. Therefore, the demand of duty and cess are not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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