9911796707
TMI Blog2025 (3) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... KOLKATA - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Company, for undertaking packing of such cells with chargers. 2.2 The Appellant paid excise duty on such clearances made to the job worker by determining value in terms of Rule 8 of the Valuation Rules by adopting value as cost plus 10%. The instant dispute relates to this valuation. 2.3 An audit was conducted wherein it was found that after undertaking the packing, the packed goods were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n unexplained delay, the SCN dated 07.07.2015 was issued. 2.7 The demand was arrived at by invoking Rule 10A of the Valuation Rules, stating that the excise duty was payable on the value at which such goods were ultimately sold by Appellant from its depot (as per price list). 2.8 The entire amount of demand proposed vide the SCN was confirmed by the Ld. Principal Commissioner vide O-I-O dated 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the appellant is contesting that the demand is barred by limitation. We find that the audit was conducted and a spot memo was issued on 25.07.2012, and which was replied by the appellants on 27.09.2012. Thereafter, a show-cause notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny of the ER-1 Returns are still to be taken up by the Range officials. There is nothing to indicate that the self-assessed ER-1 were taken up for scrutiny and any query was raised towards the assessable value adopted by the appellant for their clearances. Therefore, we set aside the confirmed demand for the extended period." 7. In view of the above discussions, we are not going into the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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