2024 (1) TMI 933

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....lant : Sh. H. Jayathirtha , Authorized Representative For the Respondent : None ORDER PER D. M. MISRA None present for the respondent. Heard the ld. AR for the Revenue. 2. This appeal is filed by the Revenue against Order-in- Original No. 02/2011-Commr passed by the Commissioner of Central Excise, Belgaum. 3. Briefly stated facts of the case are that the respondent are engaged in manufact....

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....riod of limitation and dropped the penal proceedings. Hence, Revenue is in appeal. 4. The ld. AR for the Revenue has submitted that the Respondent has failed to determine the correct assessable value of clinkers and cements cleared in bulk to their sister unit. Hence, the ld. Commissioner ought to have confirmed the demand for the extended period instead of for the normal period of limitation. 5....

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....tled law that no intendment to evade can be made out when the question is of interpretation of law. The show cause notice has been issued on 07.04.2010. In the circumstances, the proposal to demand of duty prior to April 2009 under proviso to Section 11A of the Act is liable to be dropped. I confirm the demand from April 2009 onwards. The total duty for this period is Rs.1,52,83,885/- (including E....

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....ribunal on the issue of limitation observing as follows: - 19. Thus on both the counts, firstly that there came a decision explaining and clearing the doubts as to in what manner the valuation requires to be done in the event of captive consumption of goods as also in case of goods transferred to sister concern or to another factory of the same assessee and till then, Board circular governed th....