9911796707
TMI Blog2023 (9) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 2. The facts of the case are that the appellant is a PSU engaged in the business of mining and selling of coal from its mines located in the State of Odisha. The Appellant has ten (10) Units (generally referred to as Area Offices). 2.1 Coal was made subject to levy of Clean Energy Cess for the first time w.e.f. July 2010. Further, Central Excise Duty was imposed for the first time w.e.f. March 2011. Each of the Area Offices / Units of the Appellant Company obtained separate registration with the Central Excise Authorities. Representations were made by the Appellant with the Central Excise Department seeking waiver of various procedural requirement for movement of goods from one Area Office to another without issuance of excise inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber-2014, the non-payment of duty on coal removed by the transferor Area was pointed out by the authorities. The Appellant had duly submitted that the duty amount has been duly paid by the transferee Area Office while removing coal from the Railway siding located in the transferee Area and that a book adjustment was made to settle the accounts between area offices inter-se. In the Audit Memo, it was noted that a decision was taken on 4th December, 2013 to initiate action for recovery of duty from the concerned transferor Area Office. 2.4 Consequent to aforesaid Audit Objection, Show Cause Notices (SCN) dated 23rd March, 2016, which have been received on 5th May 2016 (by MCL Jagannath Area) and 30th April, 2016 (by MCL Hingula Area). In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared 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. 7. Therefore, we hold that at the time of clearance of goods, the appellants were liable to pay duty. 8. We further find 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, we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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