2018 (12) TMI 715

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....uptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. The appellant is a small scale manufacturer of Alluminium Ingot, Sheet and Coil classifiable under Chapter 76 of the Central Excise Tariff Act, 1985. Show Cause Notice was issued on 31.01.2008 alleging short payment of central excise duty of Rs. 75,32,648/- during the period 2003-04, 2004-05, 2005-06 and 2006-07. It has bee....

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....nrelated buyer and hence the situation of revenue neutral is applicable to the facts of the present case. Ld. Consultant further submits that since the appellants have been filing RT-12 Returns on a regular basis, and if the department did not agree to their valuation, they could have issued the show cause notice in time. In this case the show cause notice has been issued beyond the normal period ....

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.... Cus.&C.Ex, Hyderabad-I (supra). The relevant paragraph no. 5 of the decision is reproduced. "5. On a very careful consideration of the matter, we find that the department was knowing that the appellants had been transferring the goods to their sister units. They have been filing the monthly returns regularly. There is no allegation that returns have not been filed. In fact, during the relevant....