9911796707
TMI Blog2013 (5) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appellant is engaged in the manufacture of UPS system, inverter and transformers falling under Chapter 85 of the Schedule to the Central Excise Tariff Act, 1985. Their factory was visited by the officers on 3.2.2001 who conducted various checks and verifications and found that the said gods were being cleared by the appellant from their factory gate at a lower value and was being so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, we uphold the same but remand the matter to the original adjudicating authority for re-quantification of duty after extending the benefit of cum duty price. The penalty amount on the above count would also be decided by him afresh and the applicability of proviso under Section 11AC would be examined. 4. An amount of Rs.12,89,852/- stands confirmed on the second ground of addition of value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, they were discharging duty liability on the full value of the system inclusive of the value of the batteries. As such, we are of the view that in absence of suppression or mala fide, the extended period of limitation was not available in respect of the above demand. The same is accordingly set aside along with setting aside of penalty on both the appellants. 6. The appeals are disposed of in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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