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2015 (1) TMI 764 - AT - Central ExciseExtended period of limitation - Valuation - inclusion of value of Design and drawing supplied free of cost - Differential demand - Held that:- It is seen that in the case of other contractor, the demand was dropped. It is a case of interpretation of provisions of Valuation Rules with the decision of Hon’ble Supreme Court in the case of Ujjagar Prints (1988 (11) TMI 106 - SUPREME COURT OF INDIA) and other decisions. There is no material available that the appellant suppressed the facts with intent to evade payment of duty. The appellant contended that there is no intention to evade payment of duty insofar as, if the appellant would pay the duty, the other companies would avail the CENVAT credit. Taking into account of overall facts and circumstances of the case, we are of the view that the extended period of limitation cannot be invoked in the present case. - Decided in favour of assessee.
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