TMI Blog2015 (8) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... n that basis in the case of Commissioner of Central Excise, Ahmedabad vs. Asarwa Mills [2015 (4) TMI 816 - SUPREME COURT], this Court took the view that the assessees could not be faulted with for taking into consideration some of those paras prior to the issuance of the said clarificatory circular. - Applying the principle extended period of limitation up to September, 1996 cannot be invoked. - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso to that Section. We are concerned only with the issue of limitation in the instant case. It is argued by the learned counsel for the appellant that there was no mis-declaration or mis-statement and therefore the extended period of limitation could not have been invoked. It is not necessary to go into the facts of the present case for this purpose. We find that the issue as to wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads including administrative cost, advertising expenses, depreciation, interest, etc., would be included in the cost of production. The period with which we are concerned is prior to October, 1996, i.e. April, 1994 to September, 1996. It, therefore, cannot be said that the respondents-companies made intentional misdeclaration with the purpose to avoid payment of correct Excise duty. We thus, find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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