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2012 (7) TMI 229 - CESTAT, KOLKATANon-inclusion of the loading and forwarding charges in the assessable value - demand and equal amount of penalty – Held that:- The issue relates to the period from March, 01 to Nov. 02, whereas the show cause notice has been issued on 21.12.04, i.e. beyond the time limit prescribed under Section 11A - extended period of limitation cannot be invoked by reasons of willful mis-declaration of assessable value as it is clear that all the relevant information was available with the department appellant was filing monthly statutory returns like RT-12/ER-1 indicating that no duty has been paid by the appellant on the loading and forwarding charges while clearing the goods from the factory and therefore, the allegation of suppression of relevant facts is totally without any basis – in favour of assessee.
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