9911796707
TMI Blog2025 (3) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... the show-cause notice dated 07.07.2015, is barred by the extended period of limitation? - HELD THAT:- The appellant is contesting that the demand is barred by limitation. The audit was conducted and a spot memo was issued on 25.07.2012, and which was replied by the appellants on 27.09.2012. Thereafter, a show-cause notice was issued on 07.07.2015 for the period June, 2010 to December, 2013, by invoking extended period of limitation. All the facts were in knowledge of the Department by way of audit conducted by them. In that circumstances, the extended period of limitation is not invokable. The same view was taken by this Tribunal in the case of M/s Mageba Bridge Products Private Limited i(Unit III) [2024 (5) TMI 1054 - CESTAT KOLKATA], wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to a job worker, M/s The New Engineering Company, for undertaking packing of such cells with chargers. 2.2 The Appellant paid excise duty on such clearances made to the job worker by determining value in terms of Rule 8 of the Valuation Rules by adopting value as cost plus 10%. The instant dispute relates to this valuation. 2.3 An audit was conducted wherein it was found that after undertaking the packing, the packed goods were returned to the Appellant, which were sent to different depots of the Appellant for sale. 2.4 During the course of audit, a spot memo was issued to the Appellant on 25.07.2012 alleging that there has been short payment of duty on the ground that: duty should have been discharged at the time of clearance made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of this Tribunal in the case of M/s Mageba Bridge Products Private Limited i(Unit III) Vs. Commissioner of Central Excise, Kolkata II reported in 2024 (5) TMI 1054-CESTAT, Kolkata. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the appellant is contesting that the demand is barred by limitation. We find that the audit was conducted and a spot memo was issued on 25.07.2012, and which was replied by the appellants on 27.09.2012. Thereafter, a show-cause notice was issued on 07.07.2015 for the period June, 2010 to December, 2013, by invoking extended period of limitation. We also find that all the facts were in knowledge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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