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TMI Blog2017 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... essee at their Kajipura unit, manufactured EPL substance (bulk drugs) and cleared the same during the period August 2000 to 17.02.2006 to their another unit at Kheda, without payment of duty and maintaining any records in manufacture and clearance of the said product; also at the kheda Unit no records was maintained of receipt and disposal of the same. Consequently, on being pointed out by the Department, they paid Central Excise duty of Rs. 12,38,318/- on 24.02.2006 debiting their CENVAT account and also paid interest of Rs. 3,83,997/- through TR-6 challan. A Show Cause Notice was issued to them on 13.02.2007 for recovery/appropriation of duty with proposal for penalty. On adjudication, the demand was confirmed and equal amount of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, no duty was required to be discharged for the said clearances. It is his contention that soon after being pointed out by the Audit party, the entire amount of duty along with applicable interest had been paid by them. Further, he has submitted that denial of CENVAT Credit to their Kheda unit on supplementary invoices issued after payment of the duty by their Kajipur unit, is unsustainable in law in view of the decision of this Tribunal in the case of United Phosphorus Ltd Vs CCE Surat-II - 2014 (313) ELT 418 (Tri-Ahmd), wherein it has been held that invocation of extended period of limitation against the unit who has paid differential duty and raised under supplementary invoices cannot be ground to deny the credit taken at other unit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id movement of the goods and this violation continued for a considerable length of time. Thus, on this count, I do not see any merit in the appeal filed by the Assessee, assailing the impugned order. The learned Commissioner (Appeals), having considered a portion of the demand as barred by limitation, observed that since the entire amount of duty and interest has been discharged by the Assessee, therefore, they are liable to the benefit of reduction of penalty to 25% of the confirmed demand. Here also, I do not find any discrepancy in the said finding of the learned Commissioner (Appeals). Hence, assessee's Appeal and Revenue's Appeal are rejected. With regard to the eligibility of CENVAT Credit on the supplementary invoices issued by Kajip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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