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        Tribunal Overturns Excise Demand and Penalty Due to Improper Use of Extended Limitation Period and Lack of Evidence.

        M/s Vandana Global Ltd. Versus Commissioner of CGST, Central Excise & Service Tax, Raipur (C. G.).

        M/s Vandana Global Ltd. Versus Commissioner of CGST, Central Excise & Service Tax, Raipur (C. G.). - TMI Issues: Valuation of goods under Central Excise Act, 1944 read with Valuation Rules; Application of extended period of limitation under Section 11A; Interpretation of Valuation Rules; Finality of Tribunal's order.

        The judgment by the Appellate Tribunal CESTAT New Delhi pertains to an appeal challenging the order-in-appeal confirming a demand and penalty imposed under the Central Excise Act, 1944. The primary issue involved is the valuation of goods cleared by the appellant under Section 4 of the Act read with the Central Excise Valuation Rules for the period August 2015 to August 2016, following a previous demand for the period October 2010 to July 2015. The Tribunal referenced a previous order regarding the interpretation of Section 11A, emphasizing that demands for periods prior to September 2014 are time-barred unless duty escapes assessment within the normal limitation period. The Tribunal highlighted that officers must scrutinize returns to check for correct duty payment and that the failure to do so cannot justify invoking the extended period of limitation. The judgment also addressed the necessity for officers to call for information if needed for valuation scrutiny, emphasizing that the appellant cannot be faulted for not disclosing information not required in the ER-1 return.

        Furthermore, the Tribunal noted that the demand was confirmed based on Valuation Rules not invoked in the show cause notice, and the amended Valuation Rules post-2013 were not applied. The Tribunal found insufficient evidence to establish the appellant and its buyers as interconnected undertakings, stressing that valuation must be done as if they are not related persons unless proven otherwise. The Tribunal set aside the order-in-appeal for the relevant period, following its previous decision, and allowed the present appeal, setting aside the demand. The Tribunal highlighted that the Supreme Court had limited its notice to specific observations in the Tribunal's order, indicating finality on the merits of the case. Consequently, the Tribunal allowed the appeal and set aside the impugned order, providing consequential relief to the appellant, with the order pronounced in open court on 24/09/2024.

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