TMI Blog1994 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankar, Member (T)]. This appeal is against the order of the Additional Collector of Central Excise, Patna by which he has confirmed the demand of Central Excise duty of Rs. 62,874.00 issued to the appellant company and imposed a penalty on it of Rs. 5000/- under Rule 173 of the Central Excise Rules, 1944. 2. We have heard Shri R.K. Jain, Consultant for the appellant and Shri Sharad Bhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of this notification and made a declaration, which is dated 18-3-1978. In this declaration, the value of clearances between April 1977 and February 1978 was stated to be Rs. 13,55,708.50. The declaration was specific that this value was under Section 4. The Asstt. Collector of Central Excise informed the appellant by his letter dated 3-4-1978 that, on the basis of the declaration, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has stated to be issued in continuance of the first. It is only notices dated 2-11-1981 and 13-4-1982 which set out in clear terms the basis for demand. Only the last show cause notice alleges wilful mis-statement or suppression of the fact that it is tariff value which was to be taken into account for computing the value of clearances from April 1977 to February 1978. 5. Each of the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4". The declaration has been signed on 18-3-1978, but it is not clear on what date it was received by the Superintendent or the Assistant Collector. It would appear that the amended notification dated 31-3-1978 was not received by the Assistant Collector himself on 3-4-1978, on which date he approved the declaration filed by the appellant and intimated it of its entitlement to the notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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