Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 743 - AT - Central ExciseDuty along with interest and penalty - recovery of extra/additional amount of Rs. 2/- per kg on the clearance of Tex yarn - As per the Revenue, the said amount of Rs. 2/- per kg shown in the invoices under the column “others”, is required to be added in the assessable value of Tex yarn cleared by them - respondents have not claimed any separate deduction on account of transportation and octroi – Held that:- Revenue in their appeal memo, has nowhere contended that the such transportation charges were never incurred by the respondent and such octroi charges were never paid by them. The onus to rebut the appellant’s plea that such expense on clearance, freight and octroi was on the Revenue, demand relates to the period 18-1-96 to 1997, whereas the Show Cause Notice was issued in the year 2001. Admittedly, the recovery of Rs. 2/- per kg of yarn was being reflected in their Central Excise invoices. As such, it cannot be said that there was any suppression or mala fide on the part of the respondent so as to evade payment of duty, in which case, the extended period would not be available to the Revenue, demand having been raised after normal period of limitation, is also barred by limitation, appeal filed by the Revenue rejected
|