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2016 (1) TMI 880 - AT - Central ExciseUnder-valuation being from related persons - interconnected undertaking - Both the entities are controlled by the same person - Held that:- All the observations are fact based observations. We do not find any infirmity in the same. Therefore, we conclude that M/s.DKL and M/s. Delite Furniture 2000 are related persons. Consequently, the demands confirmed on account of under-valuation being related persons are upheld. Demands hit by limitation - Held that:- We do not agree with this contention on fact that M/s. DKL and Delite Furniture 2000 are related persons and the fact that M/s. Delite Furniture 2000 controlled by M/s. DKL was not known to the department prior to investigation. In these set of facts, we hold that the extended period of limitation is rightly invoked in this matter. Computation of assessable value - inclusion of packaging charges - Held that:- We further find that the appellant have failed to discharge their obligations to prove that the packaging charges are being recovered in special circumstances from the customers. Therefore, the Authorities Below has rightly included the packaging charges in the assessable value. - Decided against the assessee.
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