TaxTMI 
TaxTMI 
2019 (7) TMI 761
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....appellant Sh. R.K. Mishra & V.B. Jain, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the show cause notice has been rightly issued invoking the extended period of limitation. 3. The admitted facts are that the appellant does galvanization work in their factory. They received Black Metal Components either under job....
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....e that the appellant has not paid duty on proper transaction value by not including the cost of metal components received for galvanization. Accordingly, invoking extended period of limitation, the show cause notice demanded duty of Rs. 17,56,609/- along with penalty. 5. Show cause notice was adjudicated on contest and the proposed demand was confirmed with equal amount of penalty. 6. Being aggr....
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....ared by them inasmuch as they have shown the galvanization charges as the value of the goods cleared by them, and they have not declared that the value represents only galvanization charges and is not inclusive of the cost of metal components supplied free by the customers. 9. Ld. Counsel also relies on the rulings of this Tribunal in the case of Accurate Chemicals Industries Vs. CCE, Noida - 201....
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....d). 10. Ld. AR for the Revenue relied upon the impugned order. He further states that the appellant has failed to discharge duty properly and determine the transaction value properly. It is the onus of the assessee to make proper valuation as per procedure. 11. Considering the rival contentions, we find that under the facts and circumstances, there is no case of any mis-representation or deliber....