2017 (2) TMI 881

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.... AC (AR), for Respondent Per: Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of goods on job-work basis for M/s Britania Industries Ltd. during the period October, 1998 to February, 1999 and discharged the excise duty on the value determined on cost data basis. The case of the department is that the principal M/s Britania Industries Ltd. provided the pac....

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.... by the appellant is only on the ground of limitation. Shri S.J. Vyas, learned Counsel for the appellant submits that the demand is pertaining to the period October, 98 to February, 99 whereas the show-cause notice was issued on 1.3.2002. Thus, the same is time barred. He submits that the issue whether the amortization cost of free supply of packing machine is to be included in the assessable valu....

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....gment was in doubt. Therefore, it cannot be said that there is a suppression of facts on part of the appellant. He submits that as per the above position of law involved in the present case, the suppression of facts with intent to evade payment of duty cannot be alleged. Therefore, the entire demand is time barred. 3. Shri S.V. Nair, learned AC (AR) appearing on behalf of the Revenue reiterates....