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2018 (9) TMI 161 - CESTAT AHMEDABADValuation - Job-Work - valuation of the goods adopted is on the basis of cost data provided by the principal - time limitation - Held that:- There is no dispute on the fact that the goods impugned in the present case were undervalued as the cost of raw material was wrongly intimated by the principal to the appellant. Time limitation - Held that:- In this case, the appellant were very much in the knowledge regarding the actual cost of the raw material which is appearing in the bills of entry. Therefore, even if the principal have intimated the wrong figures of raw material cost, the appellant by taking reasonable steps, could have found out the correct cost of the raw material and the mistake could have been avoided. Therefore, it cannot be said that the appellant was unaware of the cost of the raw material used in the manufacture of goods on job work basis for their principal - extended period was rightly invoked. Appeal dismissed - decided against appellant.
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