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2019 (3) TMI 851 - AT - Central ExciseMethod of Valuation - related party transaction or not - appellants have been clearing said wires to their sister concern / group companies, which are further using the same in the manufacture of free stressed concrete sleepers - time limitation - Held that:- There is no evidence on record about whole of the HTS wires being manufactured by the appellant to be cleared to anyone else other than their sister concern. In absence thereof, it stands clear that Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules is applicable. In pursuance thereto, the appellant is liable to pay the Central Excise duty at the rate of 110 % of the cost of production of its final product. The appellant is entitled for the requisite adjustments of the higher payments made by him. However, since the documents highlighting the same were not before the original adjudicating authority, we deem it to be a fit case to be remanded back for the re-quantification. Original Adjudicating Authority is required to look into the documents i.e. requisite CAs-4, as produced by the appellant today before this Tribunal for the purpose of re-quantifying the observed short payment on part of the appellants, if still it exists or not, however, applying Rule 8 of the said Valuation Rules. Time Limitation - Held that:- The normal period for issuing the show cause notice is that of one year, so entire period has rather been taken by the Department itself. In view of said observation, the argument of Department i.e. the delay is on part of the appellant to provide information, is not sustainable - In the present case, as it is already observed from the documents, though submitted today, that the appellant rather had been paying duties at higher values during the disputed period the allegation as that of intent to evade duty cannot be attributed. The demand for both the show cause notices, if any, is held to have been confined to the normal period of demand. For the limited purpose, the matters are remanded back to the original adjudicating authority. Appeal allowed by way of remand.
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