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2009 (8) TMI 547 - AT - CustomsDemand- Limitation- Notification No. 13/2002-C.E. amended by Notification No. 5/2005-C.E. dated 24.02.2005- The tiles manufactured and sold in India is liable to central excise duty. Proviso to Section 3(2) required payment of CVD on the basis of MRP, on the imported goods, if there is a requirement to affix MRP on the imported goods under the 1977 Rules and if the said commodity is notified under Section 4A of the Central Excise Act, 1944. In as much as the bills of entry filed by the appellant for the consignments imported during the period August, 2005 till February 2006, did not declare the MRP affixed on the said imported goods, the same were assessed to CVD duty on the basis of the invoice value shown therein. In as much as the goods were admittedly liable to CVD on the basis of MRP, investigations were initiated against them and a show cause notice was issued for determination of differential duty. The said show cause notice culminated into the impugned order passed by the Commissioner confirming demand of duty of Rs. 1,83,19,587/- along with imposition of penalty of identical amount upon M/s. Euro and penalties of varying amounts on the other appellants. The adjudicating authority has also held that the goods were liable for confiscation and has accordingly imposed redemption fine. Held that- it is a case of mutual mistake and in absence of mala fides, extended period could not be invoked. Declaration filed by the importer could not be said to be mis-statement with intent to evade payment of duty.
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