9911796707
TMI Blog2015 (1) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... r customer, we observe that, it is admitted fact, that the respondent submitted the unit profile to the Superintendent Central Excise in charge of the unit. The respondents records had been audited in the year 1996-97, the respondent also submitted RT-12 returns regularly alongwith duty paying documents. From these documents and information the constitution of the company and valuation of the goods and shareholding patter can be clearly revealed from the profile of the company, dutiable documents and RT-12 returns - department has not made out case or produce any evidence that there is any financial flow back from each other company ie. M/s. TIPL to M/s. PCTL and vise-versa. The show cause notice for the period of Apr 1996 -Mar 2000 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... logies Limited(PCTL). First show cause notice bearing no. V(32) 15/279/ADJ/2001/3041 dated 1/05/2001 for the period April 1996-March 2000 demanding duty of ₹ 14,21,513/- and another show cause notice V(32)/15/5/ADJ/2002/1591 issued on 20/3/2002 for the period April 2000-March 2001 demanding duty of ₹ 2,63,426/-. The demand of excise duty was raised on the allegation that the respondent M/s. TIPL and brand name owner M/s. PCTL are related person inasmuch as the respondent was supplying the branded goods at lower rate to brand name owner i.e. M/s. PCTL and said related person subsequently sell excisable goods manufactured by respondent on higher price. The reasons for holding both the companies as related person given in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the independent customer. He submits that all these factors are more than sufficient to hold that both are related person and therefore the price is not the sole consideration. It is his submission that the value at which the goods is sold by the appellant to the PAGEL is not correct transaction value, however sale value of the same goods sold by M/s. PCTL to independent customer is correct transaction value and the duty is chargeable on sale value of PAGEL. He submits that the adjudicating authority has correctly confirmed the demand, however, the Ld. Commissioner (Appeals) wrongly dropped the demand. As regard demand being time bar as held by the Ld. Commissioner (Appeals), he submits that extended period is invokable in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Appellants contentions are that the demands in question were barred by limitation inasmuch as their unit profile had been submitted to the Superintendne, Central Excise i/c of the unit indicating that their unit had been visited and audited in March 1996-97. They were also submitting the RT-12 return regularly alongwith duty paying documents. Therefore, there was no conscious or dliberate withholding of any information of their part at the most there might be some inaction. There was no willful withholding of any information with intent to evade payment of duty on their part. Moreover, during the course of correspondence they had also addressed a letterdated 22.09.1998 to the Superintendent (Preventive) Aurangabad indicating that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment. From the above findings it is clear that the suppression of fact or any other ingredients of proviso to 11A is not established therefore the demand is time bar. As regard the contention of the Revenue that the respondent has not disclosed mutuality of interest, share holding pattern and sale price of M/s. PCTL to their customer, we observe that, it is admitted fact, that the respondent submitted the unit profile to the Superintendent Central Excise in charge of the unit. The respondents records had been audited in the year 1996-97, the respondent also submitted RT-12 returns regularly alongwith duty paying documents. From these documents and information the constitution of the company and valuation of the goods and sharehol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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