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

MRP valuation principle may trigger differential duty demand when transaction value lacks consumer certification in excise scrutiny.
Departmental scrutiny seeks details of clearances treated on transaction value where consumer certification is absent, and may demand differential duty computed on MRP valuation. Purchase orders and packaging marked for a specified purpose are primary evidence supporting transaction-value treatment. An earlier audit does not bar further inquiries if returns do not segregate MRP-based and transaction-value sales, increasing the risk of demands for differential duty for scrutinised periods.