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2014 (8) TMI 702 - AT - Central ExciseValuation - related parties - extended period of limitation - monthly/quarterly returns filed by respondent regularly - Respondent was selling its goods predominantly at the factory gate to independent buyers and merely 25% of its clearances were made through sister concern M/s. Patel Brothers. Respondent did not dispute the duty liability for the entire period and the same was paid before the issue of show cause notice - Held that:- it may be correct that along with monthly/quarterly returns filed with the Revenue documents like invoices and balance sheets are not required to be enclosed. However, while doing desk review under risk management details regarding pattern of sale etc. are obtained from the manufacturer for study to decide areas of audit. Statutory documents like RG-1 register, invoices and balance sheet are available with the manufacturer for the inspection of audit team. It is difficult to appreciate that the first audit team, which audited the unit in 1998, failed to see all these documents in order to know the sale of pattern adopted by the respondent. It has been specifically noted by the first appellate authority that the invoices and the RG-1 register were specifically brought to the notice of the audit. The first appellate authority has given a detailed reasoning as to why extended period is not applicable in the present facts and circumstances. As the documents like sales invoices, RG-1 register and balance sheets were available with the respondent for inspection by the audit team, it cannot be said that there was any intention on the part of the assessee to evade Central Excise duty. - there is no substance in the appeal filed by the Revenue - Decided against Revenue.
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