2018 (8) TMI 1096

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....ate For the Appellant Mr. K.Murali, AR For the Respondent ORDER Per : P. Anjani Kumar M/s. Bombay Rayon Fashions Ltd. (the appellants) are a registered assessee and have various divisions i.e. inter-units or sister units. The appellants have a fabric division at Doddaballapur, where fabrics manufactured/processed; the processed fabrics are cleared on payment of duty to the sister units....

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....ve also paid Rs. 27,22,284/- during the Month of June before issue of SCN. The demand for the period November 2006 to March 2007 was issued on 08.08.2008 and as they likely filing the returns, the demand was barred by limitation. The learned counsel also contended that entire exercise of duty payment is "revenue-neutral" as whatever duty is paid by their Doddaballapur unit will be utilized that cr....

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....LT 416 (Bom.). (vi) CCE Vs. Tenneco RC India Pvt. Ltd., 2015 (323) ELT (Mad.). (vii) Nirlon Ltd. Vs. CCE, 2015 (320) ELT 22 (SC). (viii) Patel Alloys (Steel) (P) Ltd. Vs. CCE, 2013 (293) ELT 264 (Tri. Ahmd.) affirmed by the Gujarat High Court vide 2014 (305) ELT 476 (Guj.). (ix) CCE Vs. Special Steel Ltd., 2015 (329) ELT 449 (Tri. Mum.) affirmed by the Supreme C....

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....ayment and availment of CENVAT Credit under Central Excise does not provide for noting of the duty payable; the case was made on the basis of intelligence collected. The appellants have clearly under-valued the goods which has been correctly brought out in the impugned order; therefore, the appellants do not succeed either on merits or on limitations. The learned counsel relied upon Board's Circul....