2013 (11) TMI 1463

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..... f freight charges up to the depot, in the assessable value of their final product. Extended period of limitation – Held that:- The declaration filed by the assessee discloses that the transportation charges are not being included in the assessable value - the entire information stands given by the appellant to their jurisdictional Range office, at the time of filing the declaration in terms of Rul .....

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..... that the appellant has not added the transportation charges to the assessable value of the goods. The second show cause notice was issued on 28/11/01 raising demand of duty of Rs. 14,00,640/- for the period November 1996 to March 1999. The said show cause notices stands confirmed by the original Adjudicating Authority and upheld by Commissioner (Appeals). 3. After hearing both the sides, we fin .....

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..... ormation stands given by the appellant to their jurisdictional Range office, at the time of filing the declaration in terms of Rule 173C. If that be so, no malafide, with intent to evade payment of duty can be attributed to them. As such, we hold that the extended period was not available to the Revenue, in respect of the second demand. 4. In view of the foregoing discussion, we set aside the im .....

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