2015 (6) TMI 539

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....ai Superintendent (AR) ORDER Per: P K Jain: Brief facts of the case are that the applicant is a manufacturer of confectionary items which were being sold from the depot. The applicant was clearing the goods on transaction value under Section 4 of the Central Excise Act, 1944. However, even though the applicant was recovering the freight amount from the factory to depot from their customers, dut....

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....avour of the applicant and the applicant was already paying duty under Section 4. However, applicant was not declaring the transaction value truthfully and the freight element was excluded from the transaction value. In view of the same the earlier show cause notice is of no consequences. Suppression of fact with intent to evade payment of duty is clearly established. 4. We have considered the su....