TaxTMI 
TaxTMI 
2006 (10) TMI 332
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....by the department, it transpired that M/s. Sundaram Industries, Madurai had cleared "moulds" of different varieties during the six years from 1997 to 2003 without payment of the duty due thereon. It was seen that the goods had been removed to the assessee's sister unit in Gurgaon without payment of duty under a set of commercial invoices. The assessee claimed that in respect of six invoices they had paid duty initially when the goods covered by them had been cleared to their Unit II, which was closed later and the goods had been removed to Unit III at Gurgaon. In the proceedings before the lower authorities, the appellant had not advanced any acceptable explanation for non-payment of duty in respect of these cl....
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....r whereas, in the case of Jay Yuhshin Limited v. CCE [2000 (119) E.L.T. 718 (Tri. - LB)] decided by the Larger Bench of this Tribunal, the facts were that goods had been cleared by one unit of the assessee to its another unit. He also cited the decision of the Tribunal in the case of Sterlite Industries (India) Ltd. v. CCE [2005 (192) E.L.T. 852 (Tri.- Mum)] where the Tribunal had made the following observations :- "16. Besides there being no fraud, wilful misstatement, suppression on the part of the appellants, there was also no intention to evade payment of duty inasmuch as whatever duty was paid at Chinchpada unit would have become available as Modvat credit at the Piparia Unit. The Larger Bench of the Tribunal in the case of Jay Y....