TMI Blog1988 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... T)J. - This is a case where respondents have availed production incentive under Notification No. 198/76 dated 16-6-1976. Their base clearances were fixed by the Department on 22-12-1976 and on this basis, the respondents availed of duty concession, in excess of base clearances during the financial year 1978-79 (i.e. upto 31-3-1979). On 26-9-1980, a show cause notice was issued to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duties or charges were short levied through mis-statement as to the quantity, description or the valuation of the goods on the part of the owner. In the present case, it is stated that there was no such mis-statement, but only wrong fixing of base clearances. The Collector also referred to the decision of the Delhi High Court in Civil Writ Petition No. 661 of 1969 in the case of M/s. Gopal Pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculation of base clearances. 4. Responding, Shri R.K. Verma, Consultant submits that the respondent s case was always that the base clearances had been correctly determined. There was, therefore, no suppression of fact by the respondents. The so called mistake was pointed out by the department after 4 years, invoking the extended period under the law, which is wholly unauthorised in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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