TMI Blog2018 (7) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the audit team - Also, it is not borne out from the records that the relevant credit notes were placed before the Audit party. It is difficult to appreciate that such facts and evidences i.e. debit notes were placed before audit team who, after, analyzing the same raised no objection on the issue. In absence of such evidences, it is difficult to accept that the appellant had not suppressed the fact of recovery of the excess amount by way of issuance of debit note, after the job-worked goods were cleared to the raw material supplier i.e. M/s Pfizer Limited. - impugned order upheld - appeal dismissed - decided against appellant. - E/11315/2015-SM - A/ 11015 /2018 - Dated:- 25-5-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Ld. Advocate for the appellant Sh. Dhaval Shah, submits that the appellant in the present case does not dispute the liability which arose due to under valuation of the goods, but it is their contention that the demand notice issued on 31.01.2014, for recovery of the duty for the period February 2009 to February 2010 is barred by limitation. It is his contention that during the relevant period their factory had been visited by the Audit party thrice i.e. on 23.03.2010, 29.12.2010 and 01.05.2012. All the documents/ records were placed before the Audit team for scrutiny and no objection was raised by them on the said issue, therefore, allegation of suppression of facts is unwarranted and accordingly, the demand is barred by limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Tigrania Metal and Steel Industries P. Ltd. vs CCE 2015 (326) ELT 650 (Bom.). 5. I have carefully considered the submissions advanced by the appellant and perused the records. There is no dispute of the fact that duty was short paid on the job-worked goods cleared to M/s Pfizer Ltd. Also, it is an admitted fact that the excess amount of conversion charges was collected by the appellant by issuing debit notes to M/s Pfizer Ltd., the raw material supplier, for whom the goods were manufactured on job work basis. The argument of the appellant is that all these facts were within the knowledge of the department since the records have been audited from time to time and no objection has been raised on the said issue of under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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