2015 (6) TMI 539

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.... For the Respondent : Mr N N Prabhudesai 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 th....

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....on 4 or 4A of the Act. The case was decided in favour 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 cl....