TMI Blog1998 (9) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Rules, 1944. 2. Appellant, engaged in the manufacture and clearance of Blended Cotton fabrics and man made fabrics, was availing the benefit of Notification No. 254/87 which provided for exemption from additional duty based on the value of the fabrics per square meter. There was exemption in force regarding payment of excise duty. Appellant was filing price lists from time to time and paying duty on the basis of approved prices on the clearances made during the period January, 1988 to December, 1988. Sales were being effected by the appellant on linear meter basis. Table to the notification referred to various items and headings. The fabrics of the appellant fell under Item I in the Table. The goods described in Item I were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at he proposed to address arguments only on the submission that the show cause notice was barred by limitation inasmuch as the proviso to Section 11A(1) of the Central Excise Act, 1944 could not have been validly invoked in this case. 5. A copy of the show cause notice is seen at pages 15 to 18 of the appeal paper book. The notice alleged that the appellant was charging excess excise duty in the invoices, that such excess should be treated as part and parcel of assessable value, that in majority of the clearances there was no differential duty involvement as if the excess duty collected was added to the assessable value as it did not lead to slab being jumped, that jump in the slab would occur in cases where assessable value was either Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and (12) which relate to value claimed by approval shows Rs. 40 per square meter. Column (13g) relating to total excise duty refers to Rs. 4.84 per linear meter. Column (13h) relates to wholesale price as Rs. 59.64 per linear meter. Column (13n) relating to rate of additional excise duty refers to Rs. 3.50 per square meter. It is pointed out that at that time handloom cess was Rs. 0.025 per square meter which was disclosed in the relevant gate pass. The above figures will show that assessable value of Rs. 40 was arrived at after deducting Rs. 3.50 (as also 0.025) from the declared price of Rs. 43.53. These figures would clearly indicate the discrepancy to the extent of 0.075. 7. According to the learned Counsel for the appellant the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted regarding this particular contention ought to have verified the same instead of brushing aside the same. 8. In these circumstances the case requires to be remanded to decide whether there was material suppression of relevant facts regarding all items shown in the price lists and whether the notice or any part of it can be regarded as barred by time. It is made clear that no contention has been urged before us on merits. 9. The demand relates to additional duty under the provisions of Additional Duties of Excise (Goods of Special Importance) Act, 1957. Penalty has been imposed in relation to evasion of such duty. It has been held in Pioneer Silk Mills Private Ltd. - 1995 (80) E.L.T. 507 (Delhi H.C.) that since the subject legislatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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