Court Rules No Evidence of Duty Evasion in Valuation Dispute Under Central Excise Act Sections 4 and 4A.

Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that the appellant’s Kolkata factory, which is owned by the same legal entity, has deliberately resorted to value the goods under Section 4A as against Section 4 of the Act. Further, no evidence has been adduced to show that the appellant has wilfully resorted to value the goods under Section 4A to evade payment of demanded duty amount. - Demand set aside - AT .....

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