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TMI Blog2024 (9) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... t have been duly accounted for and the goods were cleared under proper invoices and excise duty has been paid on the value which as per the appellant s bonafide belief, is correct. Therefore the department was aware of all the activities performed by the appellant. Regular periodical returns were also filed wherein transaction of duty payment thereon were declared. In these facts, entire information was disclosed before the department and there is no suppression of facts. Accordingly, the demand for the extended period is not sustainable on the ground of limitation itself. In identical issue, the Hon ble Gujarat High Court in the case of Prolite Engineering Company vs. UOI [ 1990 (3) TMI 89 - HIGH COURT OF GUJARAT] has held that information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER RAMESH NAIR : The issue involved is that whether handling charges which consists of loading/unloading of goods, freight and transit insurance charged separately in the invoices are includible in the assessable value for payment of excise duty. 2. Shri Ishan Bhatt, learned Counsel appearing on behalf of the appellant submits that the demand was confirmed by the lower authorities relying upon the judgment of the Larger Bench of this Tribunal in the case of CCE vs. Supreme Petrochem Limited 2009 (240) ELT 38 (Tri. LB). He submits that identical issue has been considered by the Hon ble Supreme Court in the case of CCE, Nagpur vs. Ispat Industries Limited 2015 (324) ELT 670 (SC) wherein the view taken by the Larger Bench was reversed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anand Nishikawa Co. Limited v. CCE - 2005 (1880 ELT 149 (S.C.) (e) Drugs Organics Limited v. C.C.E. S.T. Daman - 2023 (6) TMI 642-CESTAT AHMEDABAD (f) EIMCO Elecon India Limited v. C.C.E. C. Anand - 2024 (4) TMI 62-CESTAT AHMEDABAD (g) Panama Limited v. C.C.E, Daman - 2024 (4) TMI 325-CESTAT AHMEDABAD (h) Sayaji Senthness Limited v. C.C.E., Ahmedabad - 2024 (5) TMI 194-CESTAT AHMEDABAD (i) Gujarat Fluorochemicals Limited v. C.C.E., Vadodara - 2024 (1) TMI 883-CESTAT AHMEDABAD (j) PVN Fabrics Vs CCE - 024 (1) TMI 243-CESTAT 3. Shri Anoop Kumar Mudvel, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g larger period of limitation, it has to be established that the duty was not levied or paid or short-levied or short paid or erroneously refunded by reasons of either fraud or collusion or willful mis-statement or suppression of facts or contravention of any provision of the Act or Rules. The Hon ble Court held that something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability beyond the regular period of limitation. In the present case, no such action has been pointed out by the department to establish any intent on the part of the appellant to evade duty. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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