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Nila Baurat Engineering Ltd., Shri Yogesh Jhalla Versus Commissioner of Central Excise

2016 (8) TMI 1069 - CESTAT MUMBAI

Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Held that:- the audit report contains a specific reference to the contract and on that basis it has arrived at the conclusion that the value of gunniting needs to be included in the assessable value. We find that the DGCEI in the impugned show-cause .....

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ation. Hence, it is not open to Revenue to invoke extended period of limitation. - Decided in favour of appellant - APPEAL No. E/1470 & 1471/05 - Dated:- 16-8-2016 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri. JC Patel, Advocate for appellant Shri. Ashutosh Nath, Asst. Comm. (AR) for respondent ORDER Per Raju 1. This appeal has been filed by M/s.Nila Bauart Engineering Ltd. (NBEL in short) against confirmation of demand of duty. M/s.Engineering Project (India) L .....

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k Municipal Corporation. The appellant filed a price list with Revenue on 21/01/1999. In the said price list filed under Annexure 2C, the appellants declared the value of pipes under cost construction method. Audit of the appellant was conducted in the month of July 1999 and a report dated 04/08/1999 was given by the audit. The following objection was raised involving valuation of pipes: The assessee is engaged in the manufacture of MS Pipe falling under Chapter 73.05 and further availing the fa .....

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hat the assessee has not considered there gunniting charges while arriving at the assessable value and there may be short levied the excise duty thereon. The assessee has approximately supplied40 MS pipe duty gunnicted and the cost of ₹ 5000 per pie as gunniting charges (approx) is needs to be added in the assessable value and excise duty @ 16% needs to be recovered under the provisions of Section 11A of the Central Excise Act. Additional assessable value of 400 Ms pipe (approx) the duty g .....

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em on the cost construction method. It was alleged that the appellant should have paid duty on the value of pipes as indicated in the contract. The show-cause notice was confirmed by the Commissioner. Aggrieved by the said order, the appellants are in appeal before the Tribunal. 3. The learned Counsel for the appellant argued that the contract between EPIL and Nashik Municipal Corporation was the composite contract. He argued that the value of pipes shown in the contract was only an estimate and .....

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nd the show-cause notice has been issued on 01/01/2004. He argued that the entire period is barred by limitation. He argued that they had submitted the price lists in Annexure 2C and no objection as raised by the Revenue on the same. He argued that an audit of the appellant was conducted in the month of July 1999 and the contract was examined by the audit party and after examining the contract the only objection that the audit party raised was inclusion of the value of gunniting in the assessabl .....

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igh Court of Bombay in the case of Tigrania Metal & Steel Industries Pvt. Ltd., - 2015 (326) ELT 650 (Bom). The learned AR was given an opportunity to produce the audit file so that the facts could be examined. However, though the learned AR had asked for the same from the revenue, it was not produced. 5. We find that the primary issue that needs to be decided is if in the aforesaid circumstances extended period of limitation could be invoked. We find that the learned AR has relied on the de .....

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Assessee had availed of a benefit of a Notification, but wrongly and by relying on the fact that the inputs which were non-duty paid have been used in the manufacture of final products which carried Nil rate of duty. Thus, the evidence was produced to show that the inputs had not suffered any duty. Consequently, the benefit of the Notification is not available to the Assessee. In these circumstances that reliance was placed on the audit inspection and to urge that the demand was time-barred. It .....

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