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2017 (2) TMI 895 - AT - Central ExciseValuation - goods supplied free of cost to sister concern - Held that: - after clearing the goods i.e. Soap to the sister concern, no further activity was done on the same and the said goods were not used in the production or manufacture of other articles, so the said goods cleared by the assessee-Appellants in fully manufactured and packed condition - When the goods have been cleared by the assessee-Appellants to be supplied free of cost with other products manufactured by their sister concern, then the valuation of the item in question will have to be made under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Extended period of limitation - Held that: - the assessee-Appellants have suppressed the material facts from the Department by not disclosing in their monthly ER-1 Return that they are indulged in the institutional sale by clearing of the Toilet Soap manufactured in their factory for “free distribution” alongwith the other product u/s 4 of the Central Excise Act, 1944 - extended period rightly invoked. Appeal dismissed - decided against appellant-assessee.
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