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TMI Blog2012 (8) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... . Fabricated pipes from your supplied free issue material' on job work basis. Scope of the work of the assessee as well as that of the Essar was indicated in the work order, hence the same was within knowledge of the Revenue. Therefore, SCN could not have been issued as it was time barred. Further, pipes were captively consumed by Essar. In the facts and circumstances, it is confirmed that there was no suppression with intention to evade duty - Decided in favor of assessee. - Tax Appeal No.329 of 2012 - - - Dated:- 23-7-2012 - V M Sahai and N V Anjaria, JJ. For Appellant: Mr Amar N Bhatt JUDGEMENT Per: N V Anjaria: The present tax appeal is directed against the order dated 03.10.2011 of Customs Excise and Service Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Limited and to M/s Engineering Projects (India) Ltd. at the value aggregate of value of inputs viz. M.S.Plates and job work charges only. The assessee had showed removal of excisable goods at the factory gate. It was also noticed that rawmaterial (M.S.Plates) were supplied by M/s Essar Projects Limited. It was accordingly noticed by the Authority that the respondent had evaded the excise duty. 3.1 Thereupon a show-cause notice was issued on 24.03.2004, demanding the excise duty to the tune of Rs.12,72,350/- by invoking the extended period under Section 11-A of the Central Excise Act, 1944. Interest and penalty under Section 11 A B and 11 A C of the Act were also demanded. 3.2 The proceedings pursuant to the showcause notice culminate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were consumed by M/s Essar Steels Limited for Sardar Sarovar Drinking Water Project and hence, that could not have been considered as a sale. 5. The Tribunal, while considering the issue, found that during the relevant period, the respondent was clearing the goods under various challanscum- invoices. Specimen challans were produced on record. They were the duty paying documents. It could be seen from the challan/ invoice that the address given therein was c/o Essar Projects Limited and the description of the goods was specifically stated as 'M.S. Fabricated pipes from your supplied free issue material' on job work basis. The Tribunal also noted that the during the relevant period, the respondent-assessee had filed necessary returns along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject. These pipes were not sold by M/s. Essar Limited and hence considered as captively consumed. If the goods were captively consumed, the provisions of Valuation Rules, 2000 will apply. 6. It was on above basis and premise that the Tribunal reached the conclusion that there was no suppression on the part of the assess and that the assessee's job work of fabrication of M.S.pipes at the site provided by M/s Essar Projects Limited was within the knowledge of the Revenue, and that the show-cause notice could not have been issued as it was time barred. In the facts and circumstances, drawing of inference was not justified it could not have been inferred that there was any suppression and/ or intention on part of the respondent-assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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