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2015 (6) TMI 539 - AT - Central ExciseWaiver of pre deposit - Valuation u/s 4A - Inclusion of freight - Held that:- duty is required to be paid inclusive of freight amount. As far as invoking the extended period of limitation is concerned, there also, we find that issuance of the other show cause notice does not affect the present show cause notice. In the other show cause notice, the department was of the view that the applicant is required to pay duty under Section 4A (as was being done by the applicant before August, 2006). The fact that the applicant was not including the freight element for discharging duty was suppressed from the department. In any case, the question of invoking extended period of time is a matter of facts and law combined together and will have to be gone through at the time of final hearing. We have also gone through the annual reports. Keeping in view the financial condition, we direct the applicant to deposit 25% of the duty demanded, minus the amount already deposited, within a period of eight weeks and report compliance on 8 th June, 2015 - Decided partly in favour of assessee.
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