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Candico (I) Ltd. Versus Commissioner of Central Excise And Customs, Nagpur

2015 (6) TMI 539 - CESTAT MUMBAI

Waiver of pre deposit - Valuation u/s 4A - Inclusion of freight - Held that:- duty is required to be paid inclusive of freight amount. As far as invoking the extended period of limitation is concerned, there also, we find that issuance of the other s .....

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act 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 is a matter of facts and law combined together and will have to be gon .....

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eeks and report compliance on 8 th June, 2015 - Decided partly in favour of assessee. - Application No. E/Stay-96507/2014, Appeal No. E/88425/2014 - Dated:- 6-4-2015 - Shri P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Mr S .....

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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 w .....

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me period demanding duty under Section 4A and, therefore, extended period of limitation cannot be invoked. The other ground of the applicant is the financial condition of the company and in support of the same the applicant has submitted balance shee .....

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our of the applicant and the applicant was already paying duty under Section 4. However, applicant was not declaring the transaction value truthfully and the freight element was excluded from the transaction value. In view of the same the earlier sho .....

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inclusive of freight amount. As far as invoking the extended period of limitation is concerned, there also, we find that issuance of the other show cause notice does not affect the present show cause notice. In the other show cause notice, the depar .....

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