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2018 (12) TMI 1034 - AT - Central ExciseValuation - Ayurvedic medicaments manufactured on job work basis - Rule 10A of Central Excise Rules, 2000 - period 01.04.2007 to 29.02.2008 - extended period of limitation - Held that:- As per the provisions of Rule 10A appellant is required to discharge the duty liability on the basis of sale price of the said goods - on merits there is no case for appellant. Time limitation - Held that:- The correspondences entered into by the appellant with P & G indicates that they were concerned with the issue but at the same time did not seek any clarification from the revenue authorities - Secondly, the appellant’s counsel was relying upon show cause notice dated 11.04.2008 to submit that the issue is hit by limitation, may also not carry their case any further as the adjudicating authority while adjudicating the said show cause notice clearly has recorded that the said show cause notice is up to 31.03.2007 - appellant’s case that revenue authorities were aware of the same issue before this adjudication is incorrect as the issue involved in that case was different and for a period up to March, 2007 wherein there was no provision for discharging duty liability under Rule 10A of the valuation rules, 2000. Penalty - Held that:- The penalty need not be set aside as appeal itself abates due to said demise of Shri C.L. Chadda. The appeal filed by M.s Elegant Chemicals is rejected and appeal of Shri C.L. Chadda abates.
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