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2021 (10) TMI 434 - AT - Central ExciseExtended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - valuation of goods on the basis of MRP less prescribed abatement or not? - demand of differential duty amount by valuing the goods under Section 4 of the Act on the ground that the goods in bulk packs of 210 Ltr and 180 Ltr. were meant for industrial sale and not retail sale - HELD THAT:- When there are clear directions from the excise authorities from Chennai and Mumbai Commissionerate to value the goods under Section 4A in respect of factories located in respective jurisdictions, there cannot be any reason to hold in the instant case that the appellant’s Kolkata factory, which is owned by the same legal entity, has deliberately resorted to value the goods under Section 4A as against Section 4 of the Act. Further, no evidence has been adduced to show that the appellant has wilfully resorted to value the goods under Section 4A to evade payment of demanded duty amount. Extended period of limitation - HELD THAT:- A general averment has been made in the SCN that the appellant suppressed the actual assessable value to justify invocation of extended period of limitation. The impugned order cannot be sustained and the same is set aside - Since the issue decided on limitation, we refrain from making any observations in respect of the merits of the case - Appeal allowed - decided in favor of appellant.
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