9911796707
TMI Blog2024 (3) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... >Central Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... ined alumina (Smelter) and cleared to their sister unit as per Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000. 2.3 To that effect, the assessee intimated to the respondent, but no communication was received from them and clacined alumina (Sale) was cleared on payment of Excise duty on transaction value as per Section 4 (1) of Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it was held that the extended period of limitation is not invokable. Consequently, the adjudicating authority confirmed the duty for the normal period of limitation along with interest. 2.7 Against the said order, both sides are in appeals. 3. Heard both sides and considered the submissions in the grounds of appeal and the arguments advanced from both sides. 4. From the above discussions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 0.01 5. SIO2 0.020 max 0.02 - 0.025 6. P2O5 0.003 max 0.0007 - 0.001 7. V2O5 0.003 max 0.003 - 0.005 8. CaO 0.015 max 0.02 - 0.03 9. Alpha Content 10 max 2 - 5 10. SSA (m2/G) 70 max 65 - 75 11. -325# Not defined 10 max 6. On going through the said technical specifications, it is clear that technical specification of both the products is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty cannot be demanded. 8. In view of the above observations, we do not find any merit in the impugned order demanding duty from the assessee for the normal period of limitation and we do not find any merit in the appeal filed by the Revenue to demand duty from the assessee by invoking extended period of limitation. 9. In the result, the appeal filed by the assessee is allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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