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2019 (2) TMI 1019 - CESTAT NEW DELHIExtended period of limitation - no suppression of facts - Valuation - clearance of goods to their own units - applicability of Rule 8 of the Valuation Rules, 2000 - Held that:- There is no element of any suppression of facts nor there is any contumacious conduct on the part of the appellant-assessee - Further the issue is wholly Revenue neutral, as whatever additional duty appellant would have paid, as demanded by Revenue, the same was available as Cenvat Credit to the sister units, which cleared output on payment of duty. The extended period of limitation is not available to Revenue and thus the show cause notice is not maintainable - appeal allowed - decided in favor of appellant.
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