2014 (12) TMI 317

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....lant is manufacturer of soap and like products and having several units for manufacturing of their final product and they are also getting the products manufactured through job workers. The appellant is having one unit at Sewri, Mumbai. From Sewri, the appellant had cleared the Unfinished Soap Noodles to their sister unit at Goa on a price of Rs. 47,250 per MT, on the basis of cost construction method. It is also seen that the appellant has cleared the same goods to M/s. Aquagel Chemicals P. Ltd., Rs. 28,600/- per MT. In these circumstances, an investigation was carried out and a query was raised by the Superintendent of Central Excise through a letter dated 25-11-2003 regarding the issue of under-valuation/sale pattern while supplying Unfi....

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....aps and like products and clearing the said goods to the dealers of the appellant and paying duty under Section 4A of the Central Excise Act I.E. MRP less abatement. Therefore, the question of. under-valuation is not sustainable as whole exercise is Revenue neutral. Hence, the learned Advocate prays that the impugned order should be set aside and the appeal be allowed. 4. On the other hand, the learned AR appearing for the Revenue strongly opposes the contentions of the learned Counsel and submits that they have not supplied the copy of contract entered between the appellant and M/s. Aquagel Chemicals P. Ltd., therefore, they suppressed the fact. Accordingly, the lower authority has rightly invoked the extended period of limitation.....