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TMI Blog2016 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared to sister concern and other buyers and have suppressed the facts of comparable value. We are not able to agree with this conclusion arrived by the lower authority. It is seen from records that alongwith the declarations the appellants had enclosed copy of agreement dated 25/10/1999 entered between assessee and sister unit M/s Aksh India Ltd. The goods were supplied as per this agreement and they were filing monthly returns also. Further it is seen that the Hon'ble High Court has granted order of merger with effect from 01/04/2000. In such circumstances, we do not find any evidence to establish conscious with holding of information or suppression of facts on the part of the assessee with intention to evade payment of duty. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of limitation. The learned Counsel urged that the show cause notice issued invoking the extended period of limitation is not sustainable as there is no evidence to establish suppression of facts, willful misstatement or fraud with intention to evade payment of duty on the part of the assessee. It is pointed by the learned Counsel that the provisions of sub-Section (3) of Section 4 of the Central Excise Act, 1944 was introduced only w.e.f. 07/07/2000 and was not applicable during the period August 1999 to June 2000. During the said period clause (c) of sub-Section (4) of Section 4 of the Act was applicable and according to these provisions merely being a relative cannot be treated as 'related person'. They should be so associa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought forth in Rule 173B and 173C of erstwhile Central Excise Rules. The conclusion of the Commissioner (Appeals) in para 21 of the impugned order is that therefore, after 01/4/2000 the assessee failed to submit price declaration in respect of goods cleared to sister concern and other buyers and have suppressed the facts of comparable value. We are not able to agree with this conclusion arrived by the lower authority. It is seen from records that alongwith the declarations the appellants had enclosed copy of agreement dated 25/10/1999 entered between assessee and sister unit M/s Aksh India Ltd. The goods were supplied as per this agreement and they were filing monthly returns also. Further it is seen that the Hon'ble High Court has gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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