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2023 (4) TMI 1069 - AT - Central ExciseExtended period of limitation - determination of value after claiming abatement of 35%, even after the same was revised by Notification dated 24.12.2008 - appellant has pleaded that the error in computing the assessable value was bonafide error for which extended period of limitation cannot be invoked - HELD THAT:- In the case of ZENITH COMPUTERS LTD. VERSUS UNION OF INDIA [2003 (12) TMI 62 - HIGH COURT OF JUDICATURE AT BOMBAY], Hon’ble Bombay High Court has held that the period of limitation prescribed under the Rule 6 has nothing to do with the contract regarding the export but it essentially refers to the date of actual export and admittedly, the applications were filed beyond the period of sixty days from the date of each of the exports. In the case of COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. PETER & MILLER PACKERS [2015 (3) TMI 737 - MADRAS HIGH COURT], Hon’ble Madras High Court has held that The element of mens rea is one of the components that will be relevant for the purpose of invoking proviso to Section 11A of the Central Excise Act. In the present case, merely pleading ignorance of law, the assessee cannot wriggle out of the duty liability for the larger period. The Tribunal has been kind enough to remand the matter for de novo adjudication on a claim of Modvat credit and that has been allowed. However, the fact remains that duty liability has to be worked out for the larger period if the ingredients of Section 11A has been made out. In view of the above decisions of Hon’ble Bombay High Court and of Hon’ble Madras High Court, we do not find any merits in this appeal. Appeal dismissed.
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