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2013 (11) TMI 1287 - CESTAT NEW DELHIProportionate money value of royalty to be added in the assessable value or not – Amount paid for engine and transmission supplied – Waiver of Pre-deposit – Extended period of limitation – Held that:- As per the provisions of Section 11A(1) of the Central Excise Act, 1944, the Show Cause Notice is required to be issued within 1 year of the relevant date - The demand for the period from April 2005 to December 2009 was raised by Show Cause Notice dated 07.05.2010 by invoking extended period of limitation. - the demand upto March 2009 is barred by limitation. The appellants have made a strong case for waiver of pre-deposit - the department contended that royalty to be paid on the total value of the goods cleared from the factory – the appellant directed to deposit an amount of Rs.20 lakhs as pre-deposit – upon such submission duty and penalty to be stayed till the disposal – Partial stay granted.
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