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        <h1>Tribunal rules in favor of appellants in duty liability case, citing exclusion of free items from assessable value.</h1> <h3>M/s SDL Auto Pvt. Limited Versus CCE, Delhi-IV</h3> M/s SDL Auto Pvt. Limited Versus CCE, Delhi-IV - 2013 (294) E.L.T. 577 (Tri. - Del.) Issues:1. Duty liability on the appellants for suppression of assessable value.2. Applicability of extended period under Section 11A of the Central Excise Act.3. Time bar for issuing the show cause notice.Analysis:Issue 1: Duty liability on the appellants for suppression of assessable valueThe case involved M/s SDL Auto and Sh. Deepak Adlakha against a show cause notice for not adding the value of inputs received free of cost and amortization cost on tooling in the assessable value of the final product. The Commissioner confirmed the demand against the main appellant, holding that the value of items supplied free of cost and amortization cost should be added to the assessable value. The appellant contended that they followed job work procedures under relevant rules and cited a Supreme Court decision to support their case. However, the Department argued that the material supplied free of cost was not accounted for in the assessable value. The Tribunal analyzed the arguments and decided in favor of the appellants, setting aside the duty demand and penalties imposed.Issue 2: Applicability of extended period under Section 11A of the Central Excise ActThe appellants raised the ground of time bar against the show cause notice, claiming regular filing of returns and audits by the department. They argued that no suppression of facts occurred as all information was available to the department during audits. The Commissioner had invoked the extended period under Section 11A, but the Tribunal disagreed. It noted that the audit did not raise any objections during visits, indicating no suppression by the appellants. Therefore, the extended period was deemed inapplicable in this case.Issue 3: Time bar for issuing the show cause noticeThe show cause notice was issued on 04.01.2005, demanding duty for the period 01.12.1999 to 30.11.2004. However, the details provided in the notice only covered up to 2003-2004, with no clearances mentioned after 04.01.2004. The Tribunal found the demand beyond one year to be time-barred, as the notice did not specify clearances after a certain date. Consequently, the entire show cause notice was considered hit by time limitation, leading to the setting aside of the order-in-original and penalties imposed on the appellants.In conclusion, the Tribunal allowed the appeals, ruling in favor of the appellants based on the issues of duty liability, applicability of the extended period, and time bar for issuing the show cause notice.

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