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2016 (7) TMI 1117 - AT - Central ExciseDemand of duty - extended period of limitation - clearances made to Indian Army by the appellant and the hub extension - Held that:- we find on fact that ER-I return for May, 2013 has been submitted on 07-06-2013 and acknowledgement receipt thereof obtained on 10-06-2013. This being so, any notice for alleged infraction of law with respect to the aforesaid invoice should have been issued, and served on the respondent within a period of one year from the date of filing of the said return ie. on or before 06-06-2014. The respondent has produced acknowledgement issue dot them having received the impugned show cause notice dated on 13-06-2014. - Demand is hit by limitation. Valuation - receipt of additional consideration - Held that:- In any case, to qualify as additional amount, over and above the agreed prices should have passed from the buyer to the manufacturer/respondent of which there has been no proof adduced by the department. Further, even in the Tribunal Final Order dated 30-06-2014 relied upon by the appellant/Revenue treated only project management, documentation, and non-recurring expenditure as includible in the assessable value of missiles etc. Demand set aside - Decided in favor of assessee.
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