2007 (8) TMI 130

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....ere liable to Central Excise Duty on ad valorem basis. The appellant was selling its products both on ex-factory basis and consignment basis. It assessed all clearances taking the ex-factory price as the assessable value. 2. A SCN dt. 29-11-01 was issued alleging that, on account of change in the legal provisions relating to "place or removal", w.e.f. 29-9-06, the goods sold from the C&F agents....

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.... if the valuation and computation is carried out correctly, there would be an excess payment of about Rs. 30,000/-. 4. The appellant's contention in regard to limitation was that assessments during the relevant period was a continuation of the valuation practice of earlier time and that the appellant was not aware of the change of law. Thus, there was intention to evade payment of duty and ther....

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.... baseless. 8. The contention in regard to limitation is to be examined in the above factual situation. If the appellant was only continuing a practice of assessment and that practice caused no major loss of revenue as alleged, it is to be accepted that the error in valuation did not flow from intention to evade payment of duty. Therefore, we find no justification for a finding that there was in....