TMI Blog1992 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned Advocate for the appellant pleaded that he is confining his plea only on the ground of limitation. He has pleaded that the appellant had filed a classification list and claimed exemption under Notification 85/85 and had declared that their clearance would not exceed Rs. 75 lakhs. He pleaded that the appellant s clearance exceeded this limit and they continued to avail of the benefit of the Notification. He pleaded no doubt the appellant would not have been eligible for lower rate of taxation under the said notification even for clearances made earlier on their crossing the limit of Rs. 75 lakhs, but does not mean that the appellant had suppressed any fact from the authorities. His attention was drawn to the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructions of the trade notice also. When the Notification provides certain limits for availing the benefit of the Notification and the assessees opt for the benefit under such a notification the burden is on them to come forward to make the Department aware about the total value of the clearances. The appellants have not done so in the present case. In view of this in the facts of this case we hold that the provisions of law as invoked against the appellant have been correctly invokable by the learned lower authority. We therefore hold that the duty has been correctly demanded from the appellant and the penalty rightly levied against them for their failure to come forward to reveal the facts regarding the total value of the clearances. We w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Company was merely provisional and the invoices issued by the Company contained the representation that the price was not final but merely provisional. Indeed, the endorsement inserted in the invoice clearly sets out that the final bill would be preferred only after the decision of the Supreme Court. It is not in dispute that, both the appellants and the Department, were aware of the fact that the final price was dependent on the decision of the Supreme Court. It cannot be ignored that the Department could not have completed the assessment by taking into consideration any price in excess of the price fixed under the Price Control Order, and therefore, the mere fact that the assessment orders were final would not shut out the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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