Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 192 - AT - Central ExciseTime Limitation - Valuation - Biscuit Cone is cleared on payment of Excise Duty on their sale price to their customer - inclusion of packing material cost in assessable value - case of the department is that the sleeve which is packing material supplied by the customer to the appellant the cost thereof needs to be included in the Transaction Value and duty should be charged on the said value - HELD THAT:- The appeal can be disposed of on limitation itself as the entire period is beyond the normal period of One year. As regard time bar we find that the appellant have been filing their declaration under Rule 173(b) & 173(c) of erstwhile Central Excise Rules, 1944 - as the appellant have categorically declared to the department regarding packing material being supplied Free of Cost by their customer and the cost thereof was not being include, there are no instance of suppression of facts. The entire demand being beyond one year from the date of Show Cause Notice, hence stands time barred - appeal allowed on time bar.
|