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2018 (6) TMI 865 - AT - Central ExciseValuation - bearings sold to distributors and stockists - Department was of the view that during the period of dispute, the various types of bearings manufactured and cleared for use in the automobile industry are liable for payment of excise duty on MRP basis in terms of Section 4A - Held that:- It is seen that the issue whether ball bearings will be covered by the above description was a matter of doubt in the field which came to be clarified by the Board circular dated 16.12.2008. The ball bearings manufactured by the appellant will fall within the notification and hence appellant is liable to payment of duty under Section 4A on the said goods. Extended period of limitation - Held that:- When there were doubts in the field as well as even in the minds of the departmental officers whether such goods will be covered within the entry in the notification, the allegation of suppression made against the appellant cannot be sustained - invoking the extended time limit under Section 11A is to be set aside and demand restricted to that falling within the normal time limit. Appeal allowed - decided in favor of appellant.
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