TMI Blog2017 (12) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... for extension of time limit is contrary to the ruling by Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] - the SCN dated 01.10.2009 is not sustainable - appeal allowed - decided in favor of appellant. - E/2648/2011-EX[DB] - A/71316/2017-EX[DB] - Dated:- 5-10-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds at the factory gate. It appeared to Revenue that the prices at which the goods were sold from respective depots should be the price to be considered to arrive at transaction value. Therefore, for the period from October, 2004 to February, 2006 a show cause notice dated 01.10.2009 was issued to the appellant invoking the proviso to sub Section (1) of Section 11A of Central Excise Act, 1944 deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided appeal through impugned Order-in-Appeal. The appellant submitted before the learned Commissioner (Appeals) that the Department was having full knowledge of the procedure adopted by them for valuation of their goods manufactured by them and that Department had issued two show cause notices dated 13.10.2005 and 15.12.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present show cause notice is issued by invoking proviso to sub Section (1) of Section 11A of Central Excise Act, 1944 for extended period of limitation for issue a show cause notice for 5 years. He has submitted that in view of the ruling of Hon ble Supreme Court in the above stated case of Nizam Sugar Factory show cause notice dated 01.10.2009 is not sustainable. 4. Heard the learned AR who ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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