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2010 (9) TMI 374 - AT - Central ExciseValuation – bought out items - generators and filters supplied along with paint booth – supply being optional - value of the hot air generator and filter blower supplied by the appellant at the insistence of their customers, for quick drying of paint of articles painted in paint booth, is not required to be added in the assessable value of paint booth - demand and penalty set aside. As the issue involved being a legal issue, is capable of entertaining two different views, the appellant cannot be attributed with any mala fide intention on their part. The appellants having discharged their duty liability on the paint booth being manufactured by them, the non-disclosure on their part about buying and selling of the hot air generator and filter blower, cannot be held to be on account of any mala fide intention. As such, we also hold the demand to be barred by limitation. It is well settled law that for invoking the longer period of limitation, there has to be positive suppression or mis-statement with an intent to evade duty. The non-disclosure of the fact of supply of generator and filter, which they were not legally obliged to disclose, would not amount to positive suppression on their part.
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