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2015 (1) TMI 1213 - AT - Central ExciseDuty demand - Suppression of value of goods - respondent M/s. TIPL and brand name owner M/s. PCTL are related person inasmuch as the respondent was supplying the branded goods at lower rate to brand name owner i.e. M/s. PCTL and said related person subsequently sell excisable goods manufactured by respondent on higher price - Held that:- Suppression of fact or any other ingredients of proviso to 11A is not established therefore the demand is time bar. As regard the contention of the Revenue that the respondent has not disclosed mutuality of interest, share holding pattern and sale price of M/s. PCTL to their customer, we observe that, it is admitted fact, that the respondent submitted the unit profile to the Superintendent Central Excise in charge of the unit. The respondents records had been audited in the year 1996-97, the respondent also submitted RT-12 returns regularly alongwith duty paying documents. From these documents and information the constitution of the company and valuation of the goods and shareholding patter can be clearly revealed from the profile of the company, dutiable documents and RT-12 returns - department has not made out case or produce any evidence that there is any financial flow back from each other company ie. M/s. TIPL to M/s. PCTL and vise-versa. The show cause notice for the period of Apr 1996 -Mar 2000 was issued on 1/5/2001 and Second Show cause notice for the period of Apr 2000-march 2001 was issued on 8/3/2002. In both the case the show cause notices were issued after one year form the completion of the each period. Therefore both the show cause notices are clearly time bar. However as regard confirmation of demand of ₹ 3,241/- and ₹ 31,927/-, since the same is not under challenge the same stand maintained - Decided partly against Revenue.
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