2006 (4) TMI 504

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....khar Reddy, Assistant Solicitor General, for the Appellant. Shri S. Ramachandra Rao, Advocate, for the Respondent. JUDGMENT Heard learned counsel for the parties. 2. These three matters will be disposed of by the common judgment. 3. CEA No. 13 of 2006 : Question that arises for consideration in this appeal is whether the show cause notice issued in terms of Section 11....

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.... machine and dispatch as one complete unit on payment of proper excise duty on the full value of the machine. The undervaluation of the machine cleared as sub-assemblies from Balangar Unit is adjusted at the Silvassa Units and the duty is discharged completely at Silvassa on the full value as per purchase orders and the machines are removed to various customers from Silvassa. As such there is part....

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.... or paid or has been short-levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder, a Central Excise Offi....

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....were substituted." 7. The normal time for issuing a show cause notice was six months, but this period would get extended to five years in case, provided the case fell under the proviso. The proviso would be available only if there had been fraud, collusion or any wilful misstatement or suppression of fact or contravention of any of the provisions of the Act or of the Rules made thereunder ....