2012 (7) TMI 229

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....ture of Calcined Petroleum Coke (CPC) falling under Chapter 2704 of CETA, 1985. The Department raised a show-cause cum demand notice dated 21.12.2004 against the respondents for Rs.1,89,248/- on the ground that they have not included the loading and forwarding charges in the assessable value of CPC for the period March, 2001 to November, 2002. The lower adjudicating authority confirmed the demand and equal amount of penalty was also imposed under Section 11A of CEA, 1944. The respondents challenged the same. The ld. Commissioner (Appeals) set aside the order of the lower adjudicating authority on the ground of limitation of time as prescribed under Section 11A of CEA, 1944. Being aggrieved by the same, the Revenue is in appeal.   3. T....

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....1 to Nov. 02, whereas the show cause notice has been issued on 21.12.04, i.e. beyond the time limitk prescribed under Section 11A of the Act. However, the lower authority has invoked the provisions of extended period under sub-section (1) of Section 11A of the Act as the duty on the loading and forwarding charges has not been paid by them by reasons of willful mis-declaration of assessable value in their monthly returns and invoices during the period of short levy of duty by reasons of willful suppression of facts with intent to evade payment of duty. On perusal of the show cause notice, I find the detection was made while verifying the monthly returns like RT-12/ER-1, submitted by them. It is not denied that the appellant was filing monthl....