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2018 (10) TMI 954 - AT - Central ExciseValuation - buyers have reimbursed the testing charges to the appellant - inclusion of testing charges in assessable value - N/N. 56/2002-CE dated 14.11.2002 - extended period of limitation - penalty -Held that:- In this case testing has been done before clearance of the goods, therefore, any activity undertaken before clearance of the goods and charges thereof are to be included in the assessable value, although, these testing charges has been re-imbursed by the buyers - demand upheld. Extended period of limitation - penalty - Held that:- The appellant is located in the state of Jammu & Kashmir and availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notification, whatever duty paid by the appellant through PLA , the same is refundable or the appellant is entitled to take self credit. In that circumstances, charge of mala-fide is not sustainable, therefore, the demands for the extended period of limitation are set aside - penalty also set aside. The appellant is directed to pay the differential duty along with interest for the clearances made during the period of limitation - appeal disposed off.
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