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2017 (3) TMI 6 - CESTAT CHANDIGARHValuation - inclusion of Freight charges - duty not paid on transportation cost from the factory to depot - time limitation - Held that: - Plea of the appellant is that as investigation was completed on 13.11.2006. Thereafter the show cause notice was issued on 13.2.2009. Therefore, the demand is barred by limitation - We find that in the facts and circumstances of the case, it is not coming out whether the investigation was concluded on 13.11.2006 or not - extended period of limitation is invokable. Levy of penalty - initially the appellant was known as M/s. Standard Electrical Ltd. which are taken over by M/s. Havells India Ltd. and the appellant has merged with M/s. Havells India Ltd. - whether the penalty on M/s. Havells India Ltd. can be imposed? - Held that: - as there are contrary decisions on the issue, it would be in the interest of justice to refer the matter before the Larger Bench of this Tribunal.
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