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2017 (1) TMI 598 - AT - Central ExciseIntermediate product, consumed captively - duty based on cost construction method - time limitation - Held that: - It is obvious that when the goods are cleared captively, the valuation of goods is governed by Rule 8 of Central Excise Valuation Rules, 2000 which is based on the cost construction method, if at all there is any variation in the cost, the department was free to issue show cause notice within the normal period of 1 year - In the present case, the demand pertains to the period September 2002 to March 2003 and the show cause notice was issued on 4.10.2004 i.e. much after 1 year. In these facts, no suppression of fact can be alleged against the respondent - demand not maintainable on the ground of time bar - appeal allowed - decide in favor of assessee.
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