TMI Blog1997 (12) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... Dhar, Member (T)]. This appeal is directed against the Order-in-Original dated 1st April, 1991 of Addl. Collector of Central Excise, Ahmedabad. In Show Cause Notice dated 6-9-1989 appellants are alleged to have suppressed the information relating to receipt of design engineering and service charges. It was alleged, therefore, that these charges ought to have been included in the assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1987, the Show Cause Notice was issued only on 6-9-1989 and therefore it is time-barred. He also took the plea of bona fide belief in regard to non-payment of duty on design and engineering charges. 3. Ld. D.R. submits that show cause clearly alleged wilful suppression and that they ought to have made a clear and complete disclosure of the amount received in relation to receipt of goods. Drawin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of S.D. Kemexc Industries v. C.C.E., Calcutta - 1995 (75) E.L.T. 377 (T), the Tribunal held that when show cause notice was not issued for one year even after receipt of information by the Department, extended period of limitation was not applicable. In case of M.P. Vegetable Fruits Products v. Collector of Central Excise, Raipur 1995 (76) E.L.T. 393 the appellants had given all details about n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. C.C.E., Meerut - 1987 (32) E.L.T. 124 the Tribunal held that demand has to be restricted for the normal period of 6 months from the date of knowledge of the Department about short-levy or non-levy. In case of Kamal Plywood Allied Industries P. Ltd. v. C.C.E., Meerut - 1996 (82) E.L.T. 323 (T) - Tribunal held that Show Cause Notice was issued after investigations carried out by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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