2011 (2) TMI 591

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....nt. None, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. -  This appeal has been filed by the Commissioner of Central Excise, Mumbai-IV Commissionerate against the order-in-appeal No. PD/198/M-IV/2003, dated 29-9-2003 passed by the Commissioner (Appeals), Central Excise, Mumbai-IV. 2. The facts of the case are as follows :- M/s. Parle Beverages Ltd., A....

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....0/- per unit in respect of Citra and Rs. 4,500/- per unit in respect of Limca vide invoice No. 532 dated 31-10-94 and 580 dated 1-12-94 respectively, he issued a show-cause notice asking the assessee as to why the assessable value should not be revised on the basis of comparable price and differential duty amounting to Rs. 2,85,958/- should not be demanded and recovered from them under the provisi....

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....as follows :- "The destruction of the impugned goods took place under the physical supervision and therefore knowledge of short levy was known to the department on 29-11-1994. Accordingly, the six months period for raising the SCN expired on 28-5-1995 whereas the department has issued the SCN on 3-6-95 without alleging any suppression of facts with intention to evade duty. Since there is no mar....

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....puted from the 'relevant date' which was the date of filing of the returns by 5th of the subsequent month. In the instant case, the goods were destroyed on 29-11-94 and the returns for November 94 would have been filed by 5-12-94 and the six months period will expire on 5-6-95. In this case, the show-cause notice was issued on 3-6-95 and hence, the demand is not barred by limitation. As regards th....