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2013 (9) TMI 933 - ALLAHABAD HIGH COURTBar of Limitation – Clandestine Removal of Goods - Extended period - Valuation - A show cause notice beyond the period of limitation was issued on the ground of clandestine removal of goods – Held that:- Following Sheffield Appliances v. CCE, Kolkata [2003 (3) TMI 373 - CEGAT, NEW DELHI ] - The Tribunal has recorded the findings that the department (the Commissioner himself) was aware of the marketing pattern of the company as the earlier decision was rendered in the case of company belonging to the same group - The show cause notice in that case was also issued on the same ground namely that manufacturing company and marketing company were related persons and that sale price to the related marketing company could not have constituted correct assessable value. On the ground of limitation to be sufficient and held that the demand beyond the normal period under Section 11A of the Central Excise Act is barred by limitation - The penalty on the appellant as well as its directors and officials was not found sustainable - The department is dealing with the same group of companies and thus the finding that it was aware of the marketing pattern is a finding of fact, which does not call for interference – there was no illegality in the findings recorded by the Tribunal, that in the circumstances the demand beyond the normal period under Section 11A, was barred by limitation – Decided against Petitioner.
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