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2023 (9) TMI 10 - AT - Central ExciseValuation - inclusion in the assessable value or not - forwarding and freight charges collected by the appellant from their customers while clearing/selling excisable goods on payment of duty - interpretation of provision of Section 4 of Central Excise Act - HELD THAT:- The issue on merit is whether the forwarding and freight charges collected by the appellant from their customer should be included in transaction value for the purpose of charging excise duty - In an identical issue in the appellant own case earlier has come up before this Tribunal in TRANSASIA BIO-MEDICALS LTD. VERSUS COMMISSIONER OF C. EX., DAMAN [2012 (1) TMI 123 - CESTAT AHMEDABAD] wherein this Tribunal has set aside the demand on the ground of time bar. In the present case also somewhat the identical issue involve i.e. duty liability on forwarding and freight charges collected from the customer. In the present case the Show cause notice was issued subsequent to the period involved in the aforesaid tribunal decision. In these facts, as per the law settled by the Hon’ble Supreme Court in the case of NIZAM SUGAR FACTORY VERSUS COLLECTOR OF CENTRAL EXCISE, AP [2006 (4) TMI 127 - SUPREME COURT] the demand for the subsequent period will not sustain on the ground of time bar. Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. The demand in the present case also is hopelessly time barred. Accordingly, the demand is set aside on the ground of limitation itself. The impugned order is set aside. Appeal is allowed.
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