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2017 (10) TMI 1046 - AT - Central ExciseValuation - CTD/TMT bars and MS round - job-work - non-inclusion of actual cost of raw materials - main point that has been raised by the department is that the Commissioner (Appeals) has erred in holding that the show cause notice dated 3.1.2007 issued is barred by limitation for the reason that the earlier show cause notice was issued for the very same period - Held that: - though the period covered is the same, the issue raised in both the show cause notices are different. The Commissioner (Appeals) ought to have considered and given a finding on the merits of the case instead of being carried away by the fact that the second show cause notice have been issued for the very same period - Further, merely because the show cause notice is for the very same period, it cannot be said that the second show cause notice is barred by limitation. It must be shown that the facts alleged in subsequent show cause notice was well within the knowledge of department - there is sufficient ground for remanding the matter for reconsideration by the Commissioner (Appeals) - appeal allowed by way of remand.
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