2013 (11) TMI 27

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....Nigam, Additional Commissioner (AR) ORDER PER : B.S.V. Murthy An amount of Rs. 31,75,645/- has been demanded as differential duty from the appellant on the ground that value of "Design and Engineering Work" was not included in the assessable value of "Mounted Storage Vessels" manufactured and cleared by the appellant. 2. Even though the matter is listed only for the purpose of considering the s....

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....the appellant has paid more than Rs. 10 lakhs extra which could have been used to discharge excise duty. In these circumstances, the situation is totally revenue neutral. In this case, the show-cause notice was issued on 29.2.2012 whereas the period involved is from 2007-08 to 2009-10 and therefore, the entire demand is beyond the normal period of limitation of one year. 4. Heard the learned Addi....