2017 (1) TMI 708

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....ted the facts of the case are that the Assessee 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 ....

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....s were cleared from one unit to another, therefore, 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 ....