2015 (4) TMI 1028

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....l Commissioner (AR) ORDER Per: P.K. Jain Brief facts of the case are that the appellant is manufacturer of biscuits, confectionary and other items. They are manufacturing the biscuits in their own units and also getting the same manufactured from other persons termed as contract manufacturers. When such biscuits are being manufactured, the appellant supplies them as "Parle mix of different flav....

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....ost of these items, certain indirect cost elements viz. overhead cost and profit margin were not included in the value of the said products. Accordingly two show cause notices were issued to the appellant, one covering the period April 1999 to March 2003 and the other covering the period April 2003 to March 2004. The case was adjudicating by the Commissioner vide the impugned order in which the Co....

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....sions of Section 1 1AC of Central Excise Act, 1944, and Rule 25 of Central Excise Rules, 2001/2002, in respect of Show Cause Notice No.V-Adj(Misc)30-77/04 dt 06.08.04 5) The interest under Section 11AB of Central Excise Act, I#M4, is payable by the assessee on the duty confirmed at Sr.No. 1 above. 6) The assessee should pay the duty, penalty and interest forthwith." 2. The learned counsel for....

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....e been filing the price declarations as required under the law and since they have been filing the price declarations, it cannot be alleged that there was suppression of facts so as to invoke extended period. Moreover, any extra duty liability could have been taken as cenvat credit by the contract manufacturer and, therefore, there cannot be any intention to evade payment of duty and on this groun....