TMI Blog1997 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment agents in various regions such as Amritsar, Patna, Bombay, Bangalore and sold through such agents. 1.2 The prices in Part [VII] were less than those in Part [I] list. This was because quantity sold by consignment agents was larger than those purchased by the consumers at their factory. The factory gate sales were only Rs. 5,000/-. 1.3 Prices mentioned in Part [VII] price list were those which the appellants expected to fetch on sale by the consignment agent. The Part [VII] price list also contained an undertaking that if the price ultimately realised by sale by the consignment agent was more than the declared, the appellants would pay duty on the difference. The appellants accordingly used to pay duty on difference whenever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no deliberate attempt to suppress any material fact. In support of his proposition he cited the cases like J.K. Synthetics Ltd. v. CCE - 1990 (50) E.L.T. 653, Sunil Plastic Industry v. CCE - 1990 (45) E.L.T. 576, CCE v. Chemphar Drugs and Liniments - 1989 (40) E.L.T. 276 (S.C.); CCE, Baroda v. Kosan Metal Products Ltd. - 1988 (38) E.L.T. 573 (S.C.) and TISCO v. Union of India - 1988 (35) E.L.T. 605. 3. In view of this, he submitted that larger period by invoking proviso to Section 11A cannot be applicable in this case. In regard to duty on excess freight and excess insurance, he submitted that these are not part of manufacturing cost and in support of his contention he cited the case of Baroda Electric Meters Ltd. v. C.C.E - 1997 (94) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Hydro Sulphide for Grade P [90 - 94%] is shown as Rs. 29/ Kg. Price List placed at Page 94 in the appeal papers for the period 22nd May, 1986, indicates price of Sodium Hydro Sulphide P Grade (90 - 94%) per 100 Kgs. as Rs. 25,662. It also mentions that sale is to be effected at Bombay by their agents for which the price is not determinable at the factory gate. There is also declaration indicating that the basis on which value is claimed in Col. IV the normal price at which the goods are sold at factory gate. There is also declaration that the price as filed in Part [VI] as other parts are not applicable. There is also declaration that they will pay differential duty on the basis of excess price charged by their consignment agent. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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