9911796707
TMI Blog2014 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared to another factory of the applicant at Torangallur in the state of Karnataka and Vasind and Tarapore in Maharashtra. They had paid duty on such goods by adopting Cost Construction Method under Rule 8 of the Central Excise (Valuation, Determination of Prices) Rules, 2000. In fact, earlier they were paying duty on such products based on transaction value of goods sold by the applicant to independent buyers and during such time department took objection that the assessable value should be worked out when the transfer of goods is to their sister Unit, transaction value should be adopted at 110% of the cost. Such objection was raised for periods prior to Mar.'08 i.e., when M/s. JSW Steel Ltd. took over the factory of M/s. SISCOL and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But a Show Cause Notice in this matter was issued only on 19.08.2010 and, therefore, considering the various audit objections raised against them arguing a position contrary to the proposition in the Show Cause Notice and the fact that they complied with such objection would make the demand barred by limitation. He further alleges in the Show Cause Notice that it does not specifically states of the fact so suppressed by the applicant. The specific omissions and commissions based on which extended period has been invoked has not been stated in the Show Cause Notice. He points out that that Para 10 of the Show Cause Notice dealing with the issue is reproduced as under:- APPLICABILITY OF EXTENDED PERIOD OF LIMITATION: 10. But for the timely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for self-use only. He relies on the decision of Chemfab Alkalis Ltd. Vs Commissioner of Central Excise, Pondicherry reported in 2010 (251) E.L.T.264 (Tri.-Chen.) for arguing that visit of audit parties for excisable Units cannot itself imply that all aspects of manufacturing and accounting has been disclosed to the audit parties and there cannot be any bar for invoking the extended period. So he submits that there cannot be any bar for invoking the extended period in this case also. 6. We have considered submissions on both sides. It is very clear from CERA objection raised that the department was aware that these goods were being cleared to other Units for construction activity. Apparently, at that time, the cost of production was high ..... X X X X Extracts X X X X X X X X Extracts X X X X
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