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Commissioner of Central Excise, Jaipur-I Versus M/s Mittal Pigment Pvt. Ltd.

2016 (1) TMI 265 - CESTAT NEW DELHI

Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - facts were known to the department - whether the Commissioner was right in holding that the demand is barred by limitation - Held that:- Price so declared was highly undervalued and that therefore extended period is invokable. On perusal of the Order-in-Original, it is seen that though the respondent assessee had raised the plea of limitation, the adjudicating authority .....

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to take credit of duty on it, manufacture the Zinc Oxide and clear the same to M/s.Videocon Narmada Glass (A division of Videocon International Ltd.) under brand name 'STPL' and will be paying duty on value declared by STPL @ 67/- per kg. The respondent then also filed declaration dated 4.4.2001 under 173B of Central Excise Rules, 1944 declaring intention to manufacture branded goods for STPL and to pay full duty without availing exemption under Notification No.9/2001-CE, On entering into furth .....

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y shortcoming in the declaration of price or valuation of goods. We therefore are of the considered view that the impugned order calls for no interference. The same is sustained. - Decided against Revenue. - Appeal No. E/2313/2006-EX ( DB ) - Final Order No. A/52943/2015-EX(DB) - Dated:- 21-9-2015 - Sulekha Beevi C S, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri Govind Dixit, AR For the Respondent : Shri Vijai Kumar, Adv ORDER Per Sulekha Beevi C S The above appeal is file .....

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d on payment of duty at the value declared by STPL. The goods so manufactured for STPL were cleared on payment of duty to M/s. Videocon International Ltd to be used as input in their dutiable final products. A show cause notice dated 21.10.2005 was issued for the period 2001-2002 to 2003-2004 alleging that respondent had undervalued the goods manufactured for STPL on job work basis. The notice culminated in the Order-in-Original which confirmed the duty demand of ₹ 8,65,516/- along with in .....

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sheet and has suppressed assessable value of goods cleared on behalf of STPL. Further that the decision laid in M/s. Pahwa Chemical (P) Ltd. Vs. CCE, Delhi reported in 2005 (189) ELT 257 (SC) is not applicable to the case and that the Commissioner has wrongly held in favour of the assessee by following the decision laid in the said judgement, On scrutiny, it was found that the price declared was not true. Respondent had undervalued the goods with intention to evade payment of duty. Accordingly, .....

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d has been rightly applied by the Commissioner. 5. We have heard both sides and perused the records carefully. At the outset, it has to be stated that the foremost issue for consideration is whether the Commissioner was right in holding that the demand is barred by limitation. The appellant urge that in the self assessment scheme, the responsibility of correct declaration rests with assessee. On scrutiny it was found that the price so declared was highly undervalued and that therefore extended p .....

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