2007 (4) TMI 35

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....nue against the Order-in-Appeal No. 188/2004-C.E., dated 10-12-2004 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The issue is the inclusion of the value of the bought out item 'Alco panel' in the assessable value. The Original Authority confirmed a demand of Rs. 67,733/- by including the value of the bought out item namely 'Alcopanel' used in the manufacture of Aluminiu....

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....according to Revenue, has failed to appreciate that the facts were revealed by the respondent only during the audit of the records of the assessee and the letter dated 22-10-2002 was writ ten only after calling for details of the same by the Internal Audit Party. Revenue has further, in their grounds of appeal, relied on the decision of the Tribunal in the case of M/s. Nizam Sugar Factory v. CCE -....

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....on to evade payment of duty. In these circumstances, the ingredients of the proviso to Section 11A do not exist for invoking the longer period to demand duty. The ratio of the Apex Court's decision in the case of T.N. Dadha Pharmaceuticals v. CCE, Madras - 2003 (152) E.L.T. 251 (S.C.) is clearly applicable. Even on merits, the respondent has a good case. It is seen that the bought out item 'Alcopa....