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2016 (2) TMI 147 - AT - Central ExciseLiability of the appellant for higher rate of duty based on the test reports of NTH - Held that:- The purpose of the order was to equalize prices and secure supply of cement through out the country. The object is to see that the price is controlled or in other words to see that it does not go beyond the maximum price fixed. The quality of the cement for this rate is fixed as per the contract entered by appellant with DGS&D and the same is ascertained with periodical testing of samples. If a manufacturer sells the commodity at a price higher than the maximum price fixed, he will suffer the penal consequences. However, he may be free to sell at a price lower than the maximum price fixed. So also the manufacturer has to maintain the minimum quality as stipulated in the contract. If the quality of cement goes below, as per the samples testing, then he will have to incur consequences as stated in the contract. So the maximum price and the minimum quality of the commodity having been fixed in pursuance of the Cement Control Order notified by the Government; and when there is no evidence to show that appellant sold the cement of higher quality at a higher price, merely on the basis of certain test reports it cannot be concluded that appellant has committed any suppression of facts. There is no evidence to show that the appellant were in receipt of certain test reports indicating higher specific surface of 3500 CM2/g which would have established the case of mis-declaration. When the appellant were not aware of the test reports, there can be no mis-declaration of unknown facts. As such, we find that the demand against the appellant is not sustainable both on merits and on time bar. - Decided in favour of assessee
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