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2015 (9) TMI 1323 - ALLAHABAD HIGH COURT

2015 (9) TMI 1323 - ALLAHABAD HIGH COURT - 2015 (324) E.L.T. 453 (All.) - Duty demand - Invocation of extended period of limitation - revenue neutral situation - misstatement or suppression of facts - Held that:- controversy involved in this case is identical to [2014 (2) TMI 770 - ALLAHABAD HIGH COURT] except for the period in question. The decision of the Tribunal as affirmed by this Court, is squarely applicable in this case. Consequently, the show cause notice dated 03.06.2011 cannot be sust .....

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od of limitation cannot be invoked in the instant case inasmuch as the Range Officer had scrutinized all the documents, which revealed that the assessee had cleared its MS tanks and radiators and that there was no fraud, collusion, misstatement or suppression of facts. The judgment of the Tribunal was affirmed by the High Court and the show cause notice under the proviso to Section 11A(1) of the Act was set aside. The Division Bench in Commissioner of C.Ex., Noida Vs. Accurate Chemical Industrie .....

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eing made to a related person for its captive use and under Rule 9 read with Rule 8 of the Central Excise Valuation Rules, 2000,the duty was payable on 110%/115% of the cost of production whereas it was paid on a lower value. On the invocation of the extended period of limitation, the Tribunal held that the assessee had duly filed ER-1 returns on a monthly basis. Under the circulars of the Central Board of Excise and Customs, the Range Officer was required to carry out a detailed scrutiny of the .....

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the part of the assessee and no ground was, therefore, available for invoking the extended period of limitation. In addition, the Tribunal observed that in the present case, the situation was revenue neutral since, in the facts of the case, the entire duty paid by the assessee in respect of the clearances of MS tanks and radiators to its transformer Unit was available to the transformer unit as cenvat credit. In other words, the cenvat credit was available not to a third party buyer of the asses .....

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