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TMI Blog2008 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction method, is not acceptable – impugned order rejecting cost construction method, set aside - there is revenue neutrality so there cannot be any intention to evade duty – transfer of goods was known to department – no suppression – demand is time barred - E/840/2005 - 1324/2008 - Dated:- 24-11-2008 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri R. Raghavan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entire three years, there are only three invoices which are actually sale to parties. Thus, these sales are only sporadic and normally the appellants are clearing the goods only for their own consumption in other sister units. Therefore, he argued that these stray sales should not be basis for valuation of the goods supplied. 3.1 In respect of the other products, the issue relates to quantum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty is not sustainable. Therefore, longer period cannot be invoked. The following decisions were relied on. (i) Aurobindo Pharma Ltd. v. CCE, Trichy - 2007 (216) E.L.T. 389 (Tri.-Chennai) (ii) BMF Beltings Ltd. v. CCE, Hyderabad -I - 2005 (183) E.L.T. 328 (Tri.-Bang.) (iii) M.R.F. Ltd. v. CCE -2004 (169) E.L.T. 125 (Tri.) (iv) Brakes ( India ) Ltd. v. CCE - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, we are of the view that the Commissioner (A)'s finding with regard to suppression of facts is not correct, as the appellants have been filing the RT-12 returns regularly. If the department had not agreed with their valuation, they could have issued the show cause notice in time. In this case, the show cause notice has been issued beyond the normal period alleging suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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