TMI Blog1998 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice U.L. Bhat, President]. Appellant, an undertaking of the Himachal Pradesh Government was engaged in the manufacture of pre-stressed concrete poles (PCC) for supply to Himachal Pradesh State Electricity Board as per contract dated 22-6-1984. Appellant paid duty on the price shown in the contract in respect of clearance effected during the period 23-11-1984 to 19-4-1986. The contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement and suppression of facts with the intent to pay duty. The Addl. Collector over-ruling this contention, confirmed the demand. Hence the present appeal by the manufacturer. 2. There is no dispute that the contract contained an escalation clause according to which on the increase in the price of raw material the price of PCC poles will escalate as indicate therein. There is also no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebit bill or debit bill is raised erroneously; these instances are instances where the price escalation clause could not apply. That being so, raising of the debit bill had no impact on the assessable value. Appellant in the present appeal has no case that the buyer had objected to the debit note on the ground that the escalation clause could not be invoked or there was error in the debit note. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to depression of assessable value to the extent of the amount not paid. The appellant has no case on merits. 4. It is contended in the show cause notice dated 14-9-1989 issued for the period from 23-11-1984 to 19-4-1986 was barred by time. Reliance is placed in this connection vide letters dated 2-6-1984, 20-4-1987, 6-5-1987 and 27-6-1988 written by the appellant to the jurisdictional Superint ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
