TMI Blog2017 (11) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer M/s PCAL. In such case and facts on record, I find that the whole Show Cause Notice is misconceived. Extended period of limitation - Held that: - the Show Cause Notice has been issued by way of change of opinion and the same is bad for invocation of extended period of limitation, there being no suppression of facts as admittedly the agreement between the parties was filed with the Revenue and proper returns etc. were filed and taxes were paid. Appeal allowed - decided in favor of appellant. - E/1646 & 1647/2009-EX[SM] - A/71312-71313/2017-SM[BR] - Dated:- 21-7-2017 - Anil Choudhary, Member (Judicial) Shri A. P. Mathur, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scheme of the Central Excise Act and the Rules. Both are separately assessed, both are admittedly filing their returns regularly and paying the admitted taxes, whereas the Range Superintendent vide a letter dated 20th March, 2008 enquired about differential sale price in respect of depot and consignment agents all over the country. M/s KCIL vide if letter, submitted a list showing details of sale value of their Calcutta Depot, where the Chlorinated Paraffin Wax was supplied by M/s PCAL during the period June, 2003 to 31/03/2007. It appeared that though the difference between the stock transfer price, on which the goods were received at the Calcutta Depot, and selling price on which M/s KCIL sold either from their Calcutta Depot or through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue have accepted M/s PCAL is the manufacture of the goods in question, by granting them registration as manufacturer and accepting filing of returns on payment of duty by them. Nowhere in the Show Cause Notice, it is alleged that instead of M/s PCAL why not M/s KCIL be treated as a manufacturer. Further, it is nowhere the case of Revenue that the depot of M/s KCIL located at Kolkata or the depot of the consignment agents are also the Depot of the manufacturer M/s PCAL. In such case and facts on record, I find that the whole Show Cause Notice is misconceived. I further find that the Show Cause Notice has been issued by way of change of opinion and the same is bad for invocation of extended period of limitation, there being no suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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