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TMI Blog2016 (4) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... al's order in their own case and on the very same issue reported in [2015 (12) TMI 1098 - CESTAT AHMEDABAD], there is not intent to evade payment of duty. Also there is no material available on record in justifying/supporting the allegation of intention to evade payment of duty when the goods were cleared on payment of duty by applying the formula for determination of value other than the one i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir sister unit at an average rate of ₹ 23.94 per kg. Accordingly, demand notices were issued alleging undervaluation and short payment duty of ₹ 83,31,781/-. The demand was confirmed and penalty imposed. Later, the matter travelled up to this Tribunal. By an order dt. 01.6.2005 this Tribunal remanded the matter to the Adjudicating Authority to reconsider the issues afresh after apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the said judgement is squarely applicable to the facts of the present case as the goods were cleared on payment of duty after determining the assessable value on average basis and not applying the principles of CAS-4 method which was introduced subsequently. It is his contention that there is no suppression of facts, hence the extended period in this case cannot not be invoked against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 that there is not intent to evade payment of duty. 6. We are also of the view that there is no material available on record in justifying/supporting the allegation of intention to evade payment of duty when the goods were cleared on payment of duty by applying the formula for determination of value other than the one i.e CAS-4 method of costing. Accordingly, the impugned order is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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