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TMI Blog2015 (9) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Kesarwani, Sr. S. C. ORDER We have heard Sri A.P.Mathur, the learned counsel for the petitioner. For the period 2002 to March,2006, a notice under the proviso to Section 11A(1) of the Central Excise Act,1944 was issued. The Tribunal found that the extended period of limitation cannot be invoked in the instant case inasmuch as the Range Officer had scrutinized all the documents, which revea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Consequently, these clearances were liable to be treated as being made to a related person for its captive use and under Rule 9 read with Rule 8 of the Central Excise Valuation Rules, 2000,the duty was payable on 110%/115% of the cost of production whereas it was paid on a lower value. On the invocation of the extended period of limitation, the Tribunal held that the assessee had duly filed E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal observed that in the present case, the situation was revenue neutral since, in the facts of the case, the entire duty paid by the assessee in respect of the clearances of MS tanks and radiators to its transformer Unit was available to the transformer unit as cenvat credit. In other words, the cenvat credit was available not to a third party buyer of the assessee's manufactured goods but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal was justified in coming to the conclusion that the extended period of limitation under the proviso to Section 11A (1) of the Act would not be attracted. Hence, no substantial question of law arises in the appeal. It is, accordingly, dismissed." Based on the same reasoning, a show cause notice for the period from 01.04.2006 to 31.03.2010 was issued under the proviso to Section 11A(1) on 03. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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