2011 (7) TMI 556

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.... 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.....

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....tands availed by the Kutch unit. By relying upon various decisions he submits that though demand was barred by limitation on the ground of revenue neutrality, but they have paid the same in as much as the same was available as credit to their Kutch unit, they are only challenging the penalty imposed upon the appellant. He submits that on the ground of revenue neutrality, it can be safely concluded....