Notice for normal/extended period

[S.C. WADHWA]

We are manufacturer of goods falling under MRP basis but some times we cleared goods on transaction value without mentioning MRP by treating the buyer as consumer but later on we could not get consumer certificate from them and paid differential of duty for Dec.14 as scrutiny audit was done by superintendent. Now they have asked us to give them details of clearances made on transaction value from 1.3.11 to 30.11.14 and also from 1.1.15 to 30.4.15. Our excise audit was also conducted in the year 2014 for the period from 1.3.11 to 31.3.13 and found no discrepancies.

Now my query is whether they can ask details prior to normal period which is for 12/18 months. Please give your expert opinion.

Regards,

WADHWA

AI Summary

Manufacturer Questions Requirement for Clearance Details Beyond Standard Period After Past Audit A manufacturer is inquiring about the requirement to provide details of goods cleared on transaction value without mentioning the Maximum Retail Price (MRP) due to a past audit by the excise department. The manufacturer had previously paid a differential duty for December 2014 after failing to obtain consumer certificates. They are concerned about the demand for clearance details from March 2011 to April 2015, despite a prior audit showing no discrepancies. The discussion revolves around whether the department can request details beyond the typical 12/18-month period and the implications of not differentiating sales in excise returns.