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2018 (12) TMI 715 - AT - Central ExciseValuation - related party transaction - removal to sister units - Rule 8 of the Valuation Rules - time limitation - Held that:- The facts of the present case are covered by the decision of the coordinate bench of the Tribunal in the case of Jay Yushin Ltd. vs. Commr. Of Central Excise, New Delhi [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], where it was held that there is no dispute that clearance of excisable goods on short payment of duty had taken place. The fact that the differential duty was subsequently debited (albeit voluntarily) by the assessee before the issue of SCN will not debar the issuance of SCN in relation to the short payment occurring on the relevant date. The appeal filed by the appellant is allowed on limitation.
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