2016 (4) TMI 725

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....oner : Shri Gunjan Shah, Chartered Accountant For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER PER : DR D.M. MISRA, This appeal is filed against OIO No. 02/Demand/Daman/2007 dtd 16.1.2007 passed by the Commissioner of Central Excise and Customs, Daman. 2. The brief facts of the case are that the appellant are manufacturer of Chemicals falling under Chapter ....

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....Rules,2002 besides direction for recovery of interest. Hence, the present appeal. 3. The Ld Advocate for the appellants submits that this Tribunal while deciding their Appeal on the same issue for the subsequent period, that is, 1.4.2005 to 30.6.2005 observed that there is no material establishing suppression of fact with intent to evade payment of duty exists as it is a case of inter-unit tran....

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....verage rate of the goods sold. The said method of assessment was disputed by the Revenue. We find that when the applicable principle of costing ie., CAS-4 method was applied, in the remand proceeding, the demand has been substantially reduced. In the present appeal, the Appellant challenged the applicability of the extended period of imitation. On the very same issue this Tribunal has already made....