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2016 (1) TMI 1135 - CESTAT MUMBAI

2016 (1) TMI 1135 - CESTAT MUMBAI - TMI - Invokation of extended period of limitation - Demand and imposition of penalty - differential duty - inclusion of element of 'bonus and gratuity' in the cost of the product -appellant supplying their goods to sister concern unit on the valuation arrived at through Cost Construction Method on the basis of Cost Accountant’s Certificate - Held that:- it is found that the appellant have been filing their price declaration in form annexure II(b) alongwith nec .....

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the cost is not based on the any evidence or documents. It is also observed in the show cause notice that there is no specific allegation of suppression of facts or mis-declaration for invoking extended period under proviso to Section 11A. Therefore demand for extended period is not sustainable. Since duty demand itself is not sustainable, penalty is also not imposable. In absence of suppression of facts on the part of the appellant impugned order is set aside. Duty for the normal period, paid .....

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ifferential duty of ₹ 4,24,432/- was confirmed on inclusion of element of bonus and gratuity in the cost of the product. 2. Show Cause Notice for the period September, 1997 to March, 2002 was issued on 3/10/2002. The appellant are supplying their goods to sister concern unit on the valuation arrived at through Cost Construction Method on the basis of Cost Accountant s Certificate. As per the department, certain element i.e. packing charges, selling and distribution expenses including adv .....

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