TMI Blog1996 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... t, President]. This appeal is directed against the Order-in-Original No. 125/87 passed by the Collector of Central Excise, Cochin directing assessable value of uncompressed Oxygen gas manufactured and supplied by appellants to M/s. West Coast Industrial Gases Limited during the period November, 1977 to June, 1983 to be determined under Section 4 (1) (b) of the Central Excises and Salt Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the declared price amounts under three headings, namely, electricity charges, water charges and licence fee collected by the appellants from M/s. West Coast Industrial Gases Limited and proposing to determine assessable value by including those amounts under Section 4(1)(b) of the Act. The notice was rebutted by the appellants. The Assistant Collector instead of pursuing the proceedings cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or issued fresh notice repealing the averments in the earlier notice. The notice was not replied to by the appellants. The adjudicating authority, namely, the Collector held that the declared price cannot be regarded as normal price under Section 4(1)(b) of the Act and Valuation has to be made under Rule 5 of the Central Excise Valuation Rules, 1975 by adding the licence fee of Rs. 1000/- by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and larger period of limitation of 5 years would be available under the Proviso of Section 11A of the Act. While it is true that dispute about limitation was not specifically raised in the earlier stage, it has been raised in the memorandum of appeal. Ex-facie, the plea is sustainable and should have been considered by the Collector before completing the adjudication. The two show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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