Extended Period of Limitation not Invocable on Non-Inclusion of VAT in Assessable Value: CESTAT sets aside Duty Demand Order

The CESTAT set aside a duty demand order for non-inclusion of VAT in the assessable value of goods. The tribunal ruled that the extended period of limitation cannot be invoked since the appellant did not suppress facts or indulge in fraudulent behavior. The appellant had included VAT in a different manner, which led to confusion but not deliberate evasion of duties. The tribunal quashed the demand order citing a lack of intent to evade taxes, rendering the extended period of limitation inappropriate in this case.