TMI Blog2007 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... es major loss of revenue – Held that extended period of limitation not invokable - E/4121 & 2880/2004 - 439-440/2007-EX(PB) - Dated:- 1-8-2007 - [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacture of Pan Masala and Gutka which were liable to Central Excise Duty on ad valorem basis. The appellant was selling its products both on ex-factory basis and consignment basis. It as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as a relief was not given towards freight from the factory to the consignment agents' premises (b) value was not taken as cum-duty (c) all sales from C F agents' premises were not taken into account. The submission of the ld. Counsel is that if the valuation and computation is carried out correctly, there would be an excess payment of about Rs. 30,000/-. 4. The appellant's contention in reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of lower authorities, though concurrent, are contrary to record. There is also no apparent error in the computation claimed by the appellant. Therefore, the appellant's contention about payment of duty in excess of what was due is not baseless. 8. The contention in regard to limitation is to be examined in the above factual situation. If the appellant was only continuing a practice of as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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