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2018 (6) TMI 1135 - CESTAT AHMEDABADValuation - inclusion of “handing charges” and “Service Charges” from their customers in the assessable value - time limitation - Held that:- The appellant could not produce the evidences, like conditions of sale, purchase orders, relevant invoices, in support of their claim that handing and other charges are post manufacturing/removal expense, hence, not includible in assessable value - there is no substance in the contention of Ld. Advocate for the appellant on merit of the case. Time Limitation - Held that:- Appellant could not able to rebut the observation of the Ld. Commissioner (Appeals) on the aspect of limitation as no evidence was produced to show that the recovery of handing charges and other charges from the customers was disclosed/informed to the department during the relevant period - the demand has been rightly restricted to the period of five years. Matter remanded to the adjudicating Authority to re-quantify the demand accordingly and arrive at the quantum of penalty thereafter - appeal allowed by way of remand.
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