2024 (9) TMI 1165

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...., freight and transit insurance charged separately in the invoices are includible in the assessable value for payment of excise duty. 2. Shri Ishan Bhatt, learned Counsel appearing on behalf of the appellant submits that the demand was confirmed by the lower authorities relying upon the judgment of the Larger Bench of this Tribunal in the case of CCE vs. Supreme Petrochem Limited - 2009 (240) ELT 38 (Tri. LB). He submits that identical issue has been considered by the Hon'ble Supreme Court in the case of CCE, Nagpur vs. Ispat Industries Limited - 2015 (324) ELT 670 (SC) wherein the view taken by the Larger Bench was reversed therefore, in view of the subsequent judgment of Hon'ble Supreme Court in the case of Ispat Industries (supra), th....

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....nand Nishikawa Co. Limited v. CCE - 2005 (1880 ELT 149 (S.C.) (e) Drugs & Organics Limited v. C.C.E. & S.T. Daman - 2023 (6) TMI 642-CESTAT AHMEDABAD (f) EIMCO Elecon India Limited v. C.C.E. & C. Anand - 2024 (4) TMI 62-CESTAT AHMEDABAD (g) Panama Limited v. C.C.E, Daman - 2024 (4) TMI 325-CESTAT AHMEDABAD (h) Sayaji Senthness Limited v. C.C.E., Ahmedabad - 2024 (5) TMI 194-CESTAT AHMEDABAD (i) Gujarat Fluorochemicals Limited v. C.C.E., Vadodara - 2024 (1) TMI 883-CESTAT AHMEDABAD (j) PVN Fabrics Vs CCE - 024 (1) TMI 243-CESTAT 3. Shri Anoop Kumar Mudvel, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. We have carefully consid....

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....- 1989 (40) ELT 276 (SC), the Hon'ble Supreme Court held that invoking larger period of limitation, it has to be established that the duty was not levied or paid or short-levied or short paid or erroneously refunded by reasons of either fraud or collusion or willful mis-statement or suppression of facts or contravention of any provision of the Act or Rules. The Hon'ble Court held that something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability beyond the regular period of limitation. In the present case, no such action has been pointed out by the department to ....