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2014 (1) TMI 960 - CESTAT AHMEDABADUnder-valuation of final product - Cost of handling and forwarding charges not included - Waiver of pre-deposit of duty, interest and penalty – Held that:- The Revenue authorities has issued the show cause notices in the years 2004 and 2007 on an identical issue - they have not issued any show cause notices within limitation period - This show cause notice dated 07.04.2011 for the demand of differential duty for the period March 2006 to September 2010 is, prima facie, time barred – Pre-deposits waived till the disposal – Stay granted.
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