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TMI Blog2013 (5) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 05.04.2004 are tailor made and they were as per drawing and specification of M/s. Chittaranjan Locomotive Works. The applicants have explained that the said goods were purchased by them from M/s. Primax Pipes i.e. their sister concern. It is evident in this case that their sister unit is not having any manufacturing facility. Besides Shri Shyamal Kr. Mukherjee has categorically admitted in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of Rs.25,376/- imposed under the provisions of section 11AC of the Central Excise Act and the interest amount. 3. Facts of the case are that during the audit it was found that the appellant has removed 11 number of Armature Shafts valued at Rs.1,83,975/- as per drawing and design of their buyer M/s.Chittoranjan Locomotive Works vide Invoice No.RS/001/04/2004-05 dated 05.04.2004. Since they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice is issued on 24.04.2009 and therefore the duty is time barred. He further submitted that these goods were purchased by them from their sister units. In spite of this they had paid the duty immediately on 23.08.2007 on pointing out by the audit. 7. The Ld. A.R. brought attention to the statements of Shri Shyamal Kr. Mukherjee working as accountant wherein he had admitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 2011 (264) ELT 481 (S.C.) have held that in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge. Accordingly I hold that show cause notice in this case is not time barred. 9. I therefore uphold Commissioner (Appeals) s order and dismiss the Appeal filed by the Appellant. Stay Petition also disposed of. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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