2016 (1) TMI 1135

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....pondent ORDER This appeal  is directed against Order-in-Original No. 21/COMMR/(AH)/05 dated 17/2/2005 passed by the Commissioner of Central Excise (Adjudication), Mumbai, wherein  demand of  differential duty of Rs. 4,24,432/- was confirmed  on inclusion of element of  bonus and gratuity  in the cost of the product. 2.  Show Cause Notice  for the period....

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....y demand on merit, however, on limitation he submits that  the method of valuation  of cost construction  basis was known to the department  that they have been filing  price declaration  wherein they were submitted Cost Accountants  certificate  therefore entire  facts that how the valuation  is  done was in the knowledge of the department.&....

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....that at the end of the  year, after finalization of  the cost, differential duty shall be paid.  With these facts whether certain element, which were escaped to be included in the cost or otherwise could have been detected by the department  on the basis of declaration and costing certificate.   Moreover, on the perusal of the  show cause notice, we find that&nbs....