1996 (12) TMI 180

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..... rder per : T.P. Nambiar, Member (J)]. - The duty demanded in this case is not contested by the appellants. The includibility of the advertisement charges towards the price is not contested. The only contest in the case is whether the longer period of limitation is invokable or not. 2. The learned Counsel, in this connection, drew our attention to the order passed by the Collector wherein h .....

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..... this effect. But the non- inclusion of these charges towards advertisement was not made known to the deptt. and this is separately being paid by them was also not made known to the deptt. and this is the suppression which was alleged against. It is also not the case of the appellant that these charges should be included in the sale price. 4. We have considered the submissions. We find that .....

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