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2017 (12) TMI 697 - AT - Central ExciseValuation - job-work - demand of differential Central Excise duty from the appellant for the period 1993-94 on the ground that appellant had undervalued the goods cleared from the factory premises - time limitation - Held that: - If there is a declaration filed by the appellant on 13.04.1994, show cause notice issued on 13.10.1994 for demanding the duty liability for the period 1993-94, seems to be hit by limitation, as the declaration filed by the appellant includes the details of the valuation of goods cleared from the factory premises - appellant had filed declaration on 13.04.1994, hence question of limitation needs to be reckoned from this date. SCN hit by time limitation - appeal allowed - decided in favor of appellant.
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