Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 901 - AT - Central ExciseValuation - related party transaction - Job-work or supply on principal to principal basis - price for levy of Central Excise duty on the clearance effected by the appellant to M/s. Zydus Wellness Ltd. - time limitation - HELD THAT:- The appellants have been filing their ER 1 return regularly before the Department and declaring the price which have been charged by them from M/s. Zydus Wellness Ltd., on the invoices and the price on which the Central Excise duty has been paid. The Department has not challenged the authenticity, genuineness of such invoices neither they have proved that the appellants have received any other consideration other than the price which is indicated on the invoices for clearance of excisable goods. The ingredients which are the pre-requisite for invoking the extended time proviso under section 11A (4) of the Central Excise Act, 1944 are absent in the facts of this case. Thus, in the absence of element of mens area, the appellant‟s conduct cannot be construed to fall within the five elements as required for invoking the extended time proviso - the charges of willful suppression or mis-statement of facts cannot be invoked The SCN is barred by limitation - appeal allowed - decided in favor of appellant.
|