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TMI Blog2014 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts and having several units for manufacturing of their final product and they are also getting the products manufactured through job workers. The appellant is having one unit at Sewri, Mumbai. From Sewri, the appellant had cleared the Unfinished Soap Noodles to their sister unit at Goa on a price of Rs. 47,250 per MT, on the basis of cost construction method. It is also seen that the appellant has cleared the same goods to M/s. Aquagel Chemicals P. Ltd., Rs. 28,600/- per MT. In these circumstances, an investigation was carried out and a query was raised by the Superintendent of Central Excise through a letter dated 25-11-2003 regarding the issue of under-valuation/sale pattern while supplying Unfinished Soap Noodles to M/s. Aquagel Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods to the dealers of the appellant and paying duty under Section 4A of the Central Excise Act I.E. MRP less abatement. Therefore, the question of. under-valuation is not sustainable as whole exercise is Revenue neutral. Hence, the learned Advocate prays that the impugned order should be set aside and the appeal be allowed. 4. On the other hand, the learned AR appearing for the Revenue strongly opposes the contentions of the learned Counsel and submits that they have not supplied the copy of contract entered between the appellant and M/s. Aquagel Chemicals P. Ltd., therefore, they suppressed the fact. Accordingly, the lower authority has rightly invoked the extended period of limitation. With regard to sale pattern for the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has disclosed their selling pattern to the department through a letter dated 9-1-2004 and the Superintendent of the Central Excise has examined the same and thereafter he referred the matter to the Dy. Commissioner for his consideration on 30-1-2004 observing that selling price is the only consideration. In these circumstances, we also hold that in this case the show cause notice issued by invoking extended period of limitation, is barred by limitation. We also note the fact that for subsequent period the selling pattern of noodles to M/s. Aquagel Chemicals P. Ltd., is same and no proceedings have been initiated by the department against the appellant. Therefore, the appellant is having a goods case in their favour. 7. With these obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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