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2016 (9) TMI 882 - AT - Central ExciseValuation - includability of amount collected towards collection charges in the assessable value - duty paid under protest as the same was done without issuance of any Show Cause Notice - Held that:- the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be included in the assesable value for the discharge of excise duty. Period of limitation - Demand alongwith interest and penalty - additional consideration received towards collection charges - audit of appellant was conducted in 9/2003 and audit note also is issued on 31.01.2005 - Held that:- the quantifying the collection charges collected in 2003-04 and having directed JRO to verify the issue in detail and take necessary action to safeguard the revenue, department cannot then take its own sweet time to issue notice on 29.09.2007 i.e., after a lapse of more than four years of the audit. Therefore, the appellant does have a case on the issue of limitation, and that SCN and hence the demand revised in the impugned order is time barred except for the normal period of demand immediately preceding the date of service of Show Cause Notice. The penalty imposed under Rule 25 is also set aside. the demand raised beyond the normal period, is hit by limitation and unsustainable. The impugned demand for the normal period along with interest thereof is sustained and the jurisdictional, Range Superintendent is directed to re-quantify the amount of duty and interest thereof for the normal period. - Decided partly in favour of appellant
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