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TMI Blog2017 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Taloja storage premises with the duty thereof to be discharged at the factory itself. It would appear from the records that this was being scrupulously followed by the appellant - We do not, therefore, find any justification for adding the freight and insurance incurred thereafter in the assessable value in the absence of legal requirement to do so. There is no evidence or finding of suppression of facts or other ingredient for invoking the extended period. In these circumstances, the bar of limitation will not extend even to the last month covered in the demand. Appeal allowed - decided in favor of appellant. - E/1641/05-MUM - A/85253/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 when the amended definition in section 4(4)(b) came into existence, place of removal was one of either the factory of manufacture or approved place of storage of non-duty paid goods. Thereafter, depot, premises of consignment agent or any other place or premises where excisable goods are to be sold after their clearance from the factory was also incorporated as place of removal for computation of assessable value. Accordingly, in addition to the two locations from which as yet non-duty paid goods could be removed on payment of duty, the law acknowledged the newly minted place of removal to which goods could be consigned from the factory of clearance upon payment of applicable duty for supply to buyers. Without deferring duty liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.82% of assessable value) separately. It is seen that rate per unit in the invoice raised on themselves is less than the rate applied for recovery of duty from the customer from which it may be inferred that cost of movement to the warehouse at Taloja has been included for computation of assessable value and that the freight and insurance in invoices issued to buyers is distinct from the freight and insurance incurred earlier. The freight and insurance itemised separately has been recovered in addition to the earlier amount absorbed in the price charged for goods from the customer and, in computing the duty recovered from customers, the separately itemised freight and insurance has not been included. 6. It would appear that the vagarie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 30 th November 2004 of the Assistant Commissioner which is restricted to the period after 1 st January 1999 and has brushed aside reliance placed by noticee on the decisions in M/s Andaman Timber Industries Ltd v. Commissioner of Central Excise, Calcutta and Commissioner of Central Excise Indore v. Hind Syntex with the finding that such adjustment approved in those cases had been netting upon finalisation of provisional assessment. 9. We have perused the finalisation order referred to by the adjudicating authority. From this, it appears that the very same premises at Taloja had been permitted as a place of storage of non-duty paid goods by the jurisdictional Commissioner on 16 th June 1998; the assessee, however, declined to av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is applicable. 11. The first of two-fold issues is the adjustment of duty paid in excess against duty short-paid from July 1998 to December 1998. It is clear from the finalisation order, as well as other correspondence, that the provisional assessment was proposed in the notice of December 1998. Accordingly, the issue of notice on 4th February 2002 to be adjudicated by the Commissioner is a breach of the jurisdiction. The facts were known to the central excise authorities as early as December 2008 and there is no evidence of suppression with intent to evade duty in the notice issued in February 2002. Neither does the impugned order render any finding to that effect. The normal period of limitation does not stretch even to the last mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords that this was being scrupulously followed by the appellant. We do not, therefore, find any justification for adding the freight and insurance incurred thereafter in the assessable value in the absence of legal requirement to do so. However, we do not wish to delve further into the legal aspects thereof or to assess the applicability of judicial decisions cited before us because we notice from the records that appellant had been corresponding with the range officer on this very aspect from November 1996 and this is acknowledged in the letters issued by the range officer. The procedure adopted by them has been placed on record from the very beginning. This was also brought to the notice of the adjudicating authority who did not deign to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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