2018 (5) TMI 476

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..... ropping the demand of time bar is absolutely correct - Revenue has not made out any ground to deviate from the finding of the Commissioner (Appeals) - appeal dismissed - decided against Revenue. - E/1467/2009 - A/86004/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri H.M. Dixit, Asstt. Commr. (A.R.) for Department Shri M.D. Sathe, .....

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..... t of duty under Advance License Scheme and sometimes on payment of appropriate duty of customs. It was further observed that the respondent has procured the raw material namely Phenol Phosphorous without payment of Customs duty under Advance Intermediate License, which had been issued in their name on the basis of invalidation letter issue by their customers. The finished goods supplied by the r .....

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..... g on behalf of the Revenue reiterating the grounds of appeal submits that the respondent have admittedly undervalued the goods supplied against advance licence, the verification of price can be found only after analysis of the data pertaining to clearances by the assessee for a longer period. ER-1 return filed by the respondent does not give invoice-wise details and full facts of valuation. Thus t .....

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..... e supplies made against the advance license, the same has been certified by the department. In this regard, he referred to the statement of supplies made against advance license and the same has been certified by the jurisdictional Superintendent. Accordingly all the details related to supplies of goods against invalidation of advance licence have been provided from time to time to the department. .....

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..... anned below: From the above, it is clear that the respondent have not suppressed any fact and the entire details of supply was well within the knowledge of the departmental officer. Therefore the Commissioner (Appeals) finding dropping the demand of time bar is absolutely correct. Moreover the Revenue has not made out any ground to deviate from the finding of the Commissioner (Appeals). Ac .....

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