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2015 (12) TMI 667 - SC - Central ExciseValuation - sale of soft drink through unit II - unit II is doing printing on un-printed bottles - Determination of assessable value under Rule 6(b)(ii) - Held that:- Since the matter is back to the Commissioner for fresh consideration, it may not be necessary to interfere with the order of the Tribunal insofar as it directs remand of the matter. However, the grievance of the Department in the present appeal is as it is argued by Mr. Yashank Adhyaru, learned senior counsel for the appellant/Department that the Tribunal has restricted the period in which the issue is to be decided from January, 1997 to October, 1997 whereas the show cause notice covers the period from January, 1995 to October, 1997. Price list to which reference is made related to Rishikesh Unit and not to Pune Unit. Therefore, we modify the order of the Tribunal with clarification that the period would be the entire period that was the subject matter of show cause notice i.e. from January, 1995 to October, 1997. At the same time, we also clarify that it would be open to the assessee to argue before the Commissioner that it was not permissible for the Department to invoke the larger period of limitation as there was no suppression or misstatement on the part of the assessee. If such a plea is raised, it would be for the Commissioner to take the view thereon with reference to the record and decide the same in accordance with law. - Appeal disposed of.
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