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TMI Blog2007 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ept. – larger period not invokable to raise demand - E/142 & 194/2006 - 1254-1255/2007, - Dated:- 12-11-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against Order-in-Appeal Nos. 99 100/2005(G), Central Excise, dated 15-12-2005 passed by the Commissioner of Central Excise (Appeals), Guntu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period from 1-3-2002 to 25-2-2004 by invoking the longer period under Section 11A of the Central Excise Rules read with Rule 6 of the Central Excise (Valuation) Rules 2000. He imposed equal penalty under Section 11AC. Interest under Section 11AB was imposed. Further he imposed penalty of Rs. 25,000/- on the first appellant under Rule 25 and a penalty of Rs. 10,000/- on Shri T.V.S Prasad, Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded in his order he has not considered the same. Therefore he requested that the impugned order may be set aside. Further he said that there is absolutely no case for invocation of the longer period, because even on 4th September, 2002 they addressed a letter informing of all the activities and their intention to manufacture pattern and clear them on payment of duty. That letter was produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting is cleared on transaction value and duty is paid on the transaction value, there is no question of receiving any additional consideration from the buyer. Only when there is an additional consideration, Rule 6 of the Valuation Rules can be applied. Further, the appellant clears the pattern along with a casting only on payment of duty. Therefore, there is absolutely no justification for demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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