Case Law Details
M R Beltings Vs Commissioner of Central Excise (CESTAT Chandigarh)
The CESTAT, Chandigarh in M/s. M R Beltings v. Commissioner of Central Excise Rohtak [ Excise Appeal No. 57958 of 2013 dated August 25, 2023] set aside the demand order on the ground that the entire demand is barred by limitation since, the department was not able to bring anything on record to show that the assessee has suppressed the material fact in order to evade the payment of duty.
Facts:
M/s. M R Beltings (“the Appellant”) is engaged in the manufacturing of conveyor belt and transmission belt in terms of the orders received from various public sector customers.
The Revenue Department (“the Respondent”) conducted audit on January 21 and 22, 2009 and found that in case of F.O.R. destination supplies the Appellant has charged the packaging and forwarding charges separately on invoices @ INR 22/- and INR 67.05/- per meter respectively, for the period 2007-08 but the same had not been included in the assessable value for payment of central excise duty.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
