2008 (10) TMI 515

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....iddin, JDR, for the Respondent. [Order]. - The Sri Venkatesa Mills Ltd. had two manufacturing units, one in Chennai and the other in Udamalpet. The Chennai Unit manufactured cotton yarn and cleared the same, without payment of duty, to the other unit under Rule 96E of the Central Excise Rules, 1944 for further processing. In respect of such clearances of yarn, made in the months of March and....

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....resumptive ground. Nowhere on the records is there any evidence of the Udamalpet Unit having had claimed the benefit of the above notification. Even if it be assumed that the Udamalpet Unit cleared processed yarn without payment of duty in terms of the above notification, it was not open to the Department to proceed against the Chennai Unit. The Department could, in such an eventuality, proceed fo....