TMI Blog2016 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value. As such, we find that the appellant’s plea on these grounds is un-sustainable. Extended period of limitation - Demand being time bar - Held that:- When an investigation is conducted regarding duty liability of the appellant after resuming all the relevant records, it cannot be argued later that the intention behind the investigation was limited to a specific issue and the other aspects like valuation, etc. were not examined. It is a fact that at least some of the documents relevant to the present demand were available with the Department in March, 2000 itself and hence, we find that the demand for extended period invoking suppression, fraud, collusion, etc. is not sustainable in this case. Accordingly, we restrict t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customers for making masters came to the knowledge of the department on 31.03.2000 when the officers of the DGCEI conducted the examination of their records. 5. During the arguments, ld. Counsel for the appellants reiterated their grounds of appeal. He further stated that the cost of the masters cannot be amortized as the same has unlimited life span. He further pleaded that DGCEI officers, who conducted the verification of their records in March, 2000 itself, were well aware of the transactions relating to the collection of mastering charges and as such, the demand is hit by time bar. 6. Ld. AR on the other hand reiterated the findings of the lower authorities and stated that any amount collected as extra consideration towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these grounds is un-sustainable. 10. The appellants also contested the demand on time bar. We find that admittedly, the officers of DGCEI, New Delhi, conducted detailed verification of the records in March, 2000. The appellants submitted that the various documents resumed by the officers of DGCEI included documents relating to recovery of mastering charges and as such, the demand of extended period was not sustainable. The fact that the appellants documents were resumed by the officers has not been disputed. The lower authorities concluded that the officers were examining only the aspect of the classification of the goods and so, the question of non-inclusion of certain charges in the assessable value was not the subject matter of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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