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TMI Blog2012 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ter dated 23.02.2010 and the issue was reopened and the present Show Cause Notice was issued. Thus as the demand is time barred pre-deposit of the dues are, therefore, waived for hearing of the appeal. - E/226/12 - S/1507/12/EB/C-II - Dated:- 28-8-2012 - S S Kang And Sahab Singh, JJ. Appellant Rep by: Mr M H Patil, Adv. Respondent Rep by: Mr Navneet, Additional Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured out of these machines. 4. The contention of the applicant is that the allegation of suppression with intent to evade payment of duty is not sustainable. An audit objection was raised by the Revenue in respect of the valuation of the goods cleared to M/s Bajaj Auto Ltd. in view of the fact that the machines were supplied by M/s Bajaj Auto Ltd. Applicant filed reply to the audit objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of the machines are to be added to the assessable value of the goods manufactured. As the applicants had not done so, therefore, the demand is rightly made. 7. We find that the demand is made for the period April 2003 to March 2006 by issuing Show Cause Notice dated 21.10.2010. As per the provisions of Section 11A of the Central Excise Act, 1944 the demand can be made for the period fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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