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2016 (3) TMI 893 - AT - Central ExciseValuation of the captively consumed different types of printed packing materials usually of paper and paperboard - Held that:- Firstly, we find that the costing of the product, cigarettes was also a disputed issue and for the period prior to the period in question in this case, the respondent were directed to prepare the costing and assessable value of the product on the basis of Assistant Director (Cost) recommendation dated 10/11/1993 which was done so by the respondent for the period prior to and also subsequently. It cannot be now said that the appellant had suppressed the entire material from the department for discharging short duty. Secondly, it seen that the respondent had produced various documents before the first appellate authority in order to justify their stand of the correctness of the valuation adopted and discharge of duty liability. There is nothing on record to show the said factual position is controverted by the Revenue.Also the first appellate authority has correctly come to the conclusion that there cannot be any suppression of facts or misstatement or collusion on the part of the respondent for invoking the extended period, for the simple reason that the final products manufactured by the respondent are cigarettes, which during the period, was under physical control of the departmental officer, who is regularly posted at the respondent's factory - Decided against revenue
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