2024 (9) TMI 1165

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....parately 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), the judgment passed by Larger Bench is not a g....

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....MI 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 considered the submissions made by both the sides and perused the record. We find that majority of demand for the period April 2004 to February 2007 is under extended period. There....

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....ied 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 establish any intent on the part of the appellant to evade duty. 5. In view of the above, we find that demand beyond the normal period of limitation i.e. for April 2003 to F....