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2012 (8) TMI 474 - GUJARAT HIGH COURTAlleged suppression of assessable value of the goods - assessee engaged in manufacturing of M.S.pipes undertook job work of fabrication of M.S.pipes at the site provided by Essar Projects Limited - Revenue contended mis-declaration and non-disclosure on ground that goods cleared were exclusive of cost of free facilities provided by the supplier of inputs - extended period of limitation - Held that:- Tribunal observed that it could be seen from the challan/ invoice that the address given therein was c/o Essar Projects Ltd and the description of the goods was specifically stated as 'M.S. Fabricated pipes from your supplied free issue material' on job work basis. Scope of the work of the assessee as well as that of the Essar was indicated in the work order, hence the same was within knowledge of the Revenue. Therefore, SCN could not have been issued as it was time barred. Further, pipes were captively consumed by Essar. In the facts and circumstances, it is confirmed that there was no suppression with intention to evade duty - Decided in favor of assessee.
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