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2011 (7) TMI 556 - CESTAT, AHEMDABADPenalty under 11AC - Demand of differential duty - Appellant has a number of manufacturing units located at various places like Navasari, Kutch, Mumbai etc - During CERA audit it was noticed that the Navasari unit of the appellant 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 - 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, BANGALORE] & CCE, Mysore Vs. Karnataka Soaps & Detergents Ltd. [2008 -TMI - 33765 - CESTAT, BANGALORE], 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 - Therefore, set aside the penalty imposed upon the appellant under the provision of Section 11AC of the Act.
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