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2012 (9) TMI 381 - AT - Central ExciseExtended period of limitation – alleged that assessee had not disclosed the correct cost of production in the Price Lists filed by them under Rule 173C of the erstwhile Central Excise Rules, 1944 – Held that:- They have filed the price lists from time to time with the proper officer and cleared the goods on payment of duty on the value declared by them. Further, the price list filed by them and assessment made by the competent authority have not been disputed by the jurisdictional officers at any time - when jurisdictional officers obviously completed the assessments and found nothing incorrect and if anti evasion officers have different understanding of cost of production, it cannot be a ground for invoking the earlier Show Cause Notice - Revenue’s appeal rejected.
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