TMI Blog2017 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of the Department since 06/09/2004 when the appellant had written to the Department about discontinuation of inclusion of freight element from the assessable value. Further, the said SCN dated 02/09/2005 was issued to the appellant for recovery of Central Excise duty involved in the said component of freight expense incurred - the subsequent SCN i.e. 24/11/2008 could not have been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Revenue that with effect from 06/09/2004 they would be claiming deduction of expenses incurred towards freight for transferring of goods from factory to depots in view of the decision of this Tribunal in the case of Ispat Industries Ltd. Versus Commissioner of Central Excise, Nagpur reported at 2004 (165) E.L.T. 231 (Tri.-Mumbai). On 02/09/2005, they were issued with a Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. The said Show Cause Notice was adjudicated through Order-in-Original No.47/ADC/LKO/2009 dated 30/11/2009 wherein the Original Authority confirmed the demand and imposed equal penalty. Appellant preferred appeal before Commissioner (Appeals). Ld. Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 22/11/2010 through which the Id. Commissioner (Appeals) upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11A of the Central Excise Act, 1944. He has further contended that for invoking said proviso for extended period the allegations in the said Show Cause Notice that the appellant had concealed the facts with an intent to evade Central Excise duty whereas the facts came to the knowledge of the Department, when earlier Show Cause Notice dated 02/09/2005 was issued and therefore, present Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Supreme Court of India in the case of Nizam Sugar Factory (supra) . We therefore, hold that the said Show Cause Notice dated 24/11/2008 is not sustainable. Therefore, we set aside both impugned Order-in-Original Order-in-Appeal and allow the appeal. The appellant shall be entitled for consequential relief, if any, as per law. (Dictated and pronounced in Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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