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2014 (6) TMI 682 - AT - Central ExciseValuation of goods - Deduction on account of transportation charges - Held that:- period involved is from 1-7-2000 to 11-9-2000 and the show cause notice stand issued on 30-4-2002. The adjudicating authority has invoked the longer period of limitation by observing that in terms of Board’s Circular No. 249/83/96-CX., dated 11-10-1996, invoices were not required to be submitted to the department and the assessee’s failure to show transportation charges separately in the invoices came to the notice of the Revenue at the time of visit of the officers to their factory. We find no justification in the above reasoning of the adjudicating authority. If the invoices were not to be submitted to the Revenue, failure of the assessee not to file the same with the Revenue cannot be held to be any suppression of facts with any mala fide intent. If the assessee does not do what he is not required to do under the law, he cannot be charged with any suppression or misstatement - Demand barred by limitation - Decided in favour of assessee.
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