TMI Blog2015 (6) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... t the present show cause notice. In the other show cause notice, the department was of the view that the applicant is required to pay duty under Section 4A (as was being done by the applicant before August, 2006). The fact that the applicant was not including the freight element for discharging duty was suppressed from the department. In any case, the question of invoking extended period of time i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold from the depot. The applicant was clearing the goods on transaction value under Section 4 of the Central Excise Act, 1944. However, even though the applicant was recovering the freight amount from the factory to depot from their customers, duty was not being paid on the depot sale price but was paid on the depot sale price minus freight charges. 2. The main contention of the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly and the freight element was excluded from the transaction value. In view of the same the earlier show cause notice is of no consequences. Suppression of fact with intent to evade payment of duty is clearly established. 4. We have considered the submissions made by both the sides. The applicant has not case on merits. The duty is required to be paid inclusive of freight amount. As far as inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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