TMI Blog2017 (1) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... construction method, if at all there is any variation in the cost, the department was free to issue show cause notice within the normal period of 1 year - In the present case, the demand pertains to the period September 2002 to March 2003 and the show cause notice was issued on 4.10.2004 i.e. much after 1 year. In these facts, no suppression of fact can be alleged against the respondent - demand n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... costing in as much as in the CAS4 certificate the amount of drawback was deducted from the total cost. The demand was confirmed of the differential duty by including the element of drawback in the CAS4 certificate on the ground that in case of domestic sale drawback is not relevant, therefore there should not be any deduction on account of draw back amount from the cost. Being aggrieved by the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment accrued in respect of some other clearances made for export. Therefore the order of the Commissioner (Appeals) to this extent is not proper and legal, hence the same should be set aside. 3. Shri Prithwiraj Choudhuri, Ld. Counsel for the respondent submits that while determining the cost of the product as per the guidelines of the CAS4 certificate, the element of drawback has to be reduced. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides. From the facts, we are of the view that we can dispose of the appeal only on limitation without going into the merit of the case. As regard the limitation, we find that the respondent have cleared the intermediate goods i.e. Monofilament yarn captively consumed and paid the duty in accordance with CAS4 certificate, CAS4 certificate was also submitted to the department on 14.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be alleged against the respondent. Therefore the demand is not maintainable on the ground of time bar. Since the demand was dropped by the Commissioner (Appeals), we maintained the same without expressing our view on the merit of the case. The Revenue s appeal is dismissed being the demand hit by limitation. Cross-objection also stand disposed of. (Pronounced in court on 19/12/2016) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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