9911796707
TMI Blog2017 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation in our view is proper - demand upheld - appeal dismissed - decided against appellant. - E/196/2006 - Final Order No. 40968/2017 - Dated:- 13-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Akhil Suresh, Advocate for the appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e oil companies on payment of duty on the value arrived having included the value of the said supplied free items, however, in order to avail the SSI exemption benefit, while computing the aggregate value of clearances they excluded the cost of free items from the total assessable value. The Department expressed the view that such computation of aggregate value of clearances is incorrect, which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Chartered Accountant s Certificate produced by the appellants and the detailed worksheet showing the duty liability arising on account of non-inclusion of cost of moulds in the assessable value was furnished by appellants and demand was raised on such information supplied by appellant. This being so, the appellants cannot be saddled with intent to evade payment of duty. It was also argued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amortized cost of free supply of goods has to be included in the assessable value to pay duty. However, they have been not included the cost of such free items in order to wrongly claim the SSI exemption. 4. We have heard the submissions made by both sides. 5. The appellant has mainly contested the appeal on the ground of limitation. It has brought out from the records that the appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aggregate value of clearances in order to avail the benefit of Notification No. 9/2002. As the appellants have cleared the finished products by paying duty on the assessable value arrived after including the amortized cost of free items, it is evident that the appellants are guilty of suppression of facts. Therefore, SCN issued invoking the extended period of limitation in our view is proper. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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