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2018 (7) TMI 844 - AT - Central ExciseTime Limitation - suppression of facts/intent to evade present or not? - Short payment of duty - Two methods of valuation of the converted goods have been stated in the purchase order and the appellant paid duty by following a method, however, collected the entire amount of conversion charges by issuing debit notes, resulting into short payment of duty. Held that:- No doubt, issues of valuation relating to transfer of finished goods to their depots have been raised by the visiting audit team and settled, but recovery of the excess amount by way of debit notes towards conversion charges from M/s Pfizer Ltd. has not been an issue raised by the audit team - Also, it is not borne out from the records that the relevant credit notes were placed before the Audit party. It is difficult to appreciate that such facts and evidences i.e. debit notes were placed before audit team who, after, analyzing the same raised no objection on the issue. In absence of such evidences, it is difficult to accept that the appellant had not suppressed the fact of recovery of the excess amount by way of issuance of debit note, after the job-worked goods were cleared to the raw material supplier i.e. M/s Pfizer Limited. - impugned order upheld - appeal dismissed - decided against appellant.
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