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2017 (2) TMI 975 - AT - Central ExciseValuation - Plastic/Polyester Films, Matallized Films, Polycoated Paper and Paper board printed with DD Board and Printing Cylinder etc - clearance of goods at different prices to sister concern - Held that: - we find from these invoices which referred to the various categories of the Plastic/Polyester Films, Matallized Films, which itself established the films were not of one quality - Further the period is subsequent to July 2000 when the concept of transaction value was introduced and if the revenue is aggrieved with such adoption of such transaction value as assessable value, it is for the Revenue to produce the evidences to show that the differential value is being received by the appellants by way of some other consideration. Extended period of limitation - Held that: - there is no suppression of fact on the part of the assessee and inasmuch as the entire situation was revenue neutral, longer period of limitation would not be available to the Revenue. Appeal allowed - decided in favor of appellant.
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