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TMI Blog2004 (7) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of Sec. 4 of the Central Excise Act. The only question is as to whether the clearance of goods by export on payment of duty in terms of Rule 12 of Central Excise Rules can be considered as a separate class of buyers compared to the sales made for home consumption. The second question is as to whether there was intention to evade duty and there was suppression of facts for invocation of larger period. 2. We have heard both sides in the matter and we have perused the entire records. Taking the second question first we notice that the period involved in the matter is 16-1-1998 to October, 1998 and the show cause notice was issued beyond six months on 22-12-99. The appellants had filed all the invoices and RT-12 returns for home consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the goods sold in the market for home consumption. There was no suppression of facts or an intention to evade duty for the purpose of attracting larger period. The Department should have issued the notice within six months to safeguard the limitation. As the notice has been issued beyond six months and that there is no suppression of facts or wilful misstatement of facts with an intention to evade payment of duty we are of the considered opinion that the larger period is not invocable in the present case and hence the demands are hit by time-bar and demands are required to be set aside on the time-bar. 3. Taking the first question of the value of the goods exported to have been valued at the rate of home consumption we are of the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to different class of buyers and there is no stipulation under Sec. 4 that the same price should be adopted for various buyers situated in India and abroad. This submission is required to be accepted as the prices prevailing for exports are on different business consideration than the one which determines the prices of the goods which are sold for home consumption. In view of the judgment rendered by the Apex Court in the case of Basant Industries and the other judgments of the Tribunal cited supra we have to hold that the clearances of goods made for exports stands on a different class of buyers than the one pertaining the clearances made for home consumption. Hence, this plea is required to be accepted. There was no undervaluation in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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