TaxTMI 
TaxTMI 
2013 (9) TMI 207
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....re covered under Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985 and they were availing benefit of cenvat credit under Cenvat Credit Rules, 2004. On scrutiny of the appellant's records, it was found that the appellant did not discharge duty liability on dust powder which arose during the manufacturing process of grinding mills, that they have not included the sales promotion expenses which were charged from the dealers, traders and distributors, cenvat credit was availed on supplementary invoices, collected cost of corrugated boxes and packing materials, availed cenvat credit, packing materials supplied by customers free of cost, non-reversal of credit on capital goods which were rejected, semi-finished goods destroy....
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....y has not considered the point of limitation. It is his submission that the first appellate authority has only observed that because the details were worked out from the balance sheet, department could not be deprived of invoking extended period of limitation as the balance sheet would be available only by October or November, 2006. It is his submission that the first appellate authority has come to the conclusion based upon the details in the balance sheet for the year 2005-2006 while the demands in this case is up to September, 2004 only, hence, there was no ground for the details or otherwise available in the balance sheets of the previous years. It is his submission that all the details of the transactions which are disputed by the audi....
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....ion that assessee should have on his own included the value which have been upheld by the learned Commissioner (Appeals). It is his submission that the extended period of limitation is invocable in this case. 5. We have considered the submissions made on limitation by both sides and perused the records. The issue involved in this case is regarding non-discharge of duty liability on the collection of sales promotion expenses from dealers/distributors, cost of the packing materials separately collected from the buyers and cost of the packing supplied by customers free of cost. The first appellate authority on the question of limitation has recorded the following findings. "In this era of self assessment it is the responsibility of assessee ....
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.... the Hon'ble Supreme Court in the case of Cosmic Dye Chemicals (supra) would need to be read and with respect we reproduce paragraphs 6 and 7. "6. Now so far as fraud and collusion are concerned, it is evident that the requisite intent, i.e., intent to evade duty is built into these very words. So far as mis-statement or suppression of facts are concerned, they are dearly qualified by the word "wilful" preceding the words "mis-statement or suppression of facts" which means with intent to evade duty. The next set of words "contravention of any of the provisions of this Act or Rules" are again qualified by the immediately following words "with intent to evade payment of duty". It is, therefore, not correct to say that there can be a suppress....
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.... must put the assessee to notice which of the various commissions or omissions stated in the proviso is committed to extend the period from six months to 5 years. Unless the assessee is put to notice, the assessee would have no opportunity to meet the case of the department. The defaults enumerated in the proviso to the said sub-section are more than one and if the excise department places reliance on the proviso it must be specifically stated in the show cause notice which is the allegation against the assessee falling within the four corners of the said proviso. In the instant case that having not been specifically stated the Additional Collector was not justified in inferring (merely because the assessee had failed to make a declaration ....