TMI Blog1999 (11) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... e artwork and printing screens used in the manufacture of labels received from the customers free of charge were not taken into account at the time of determining the assessable value of the labels. On this account, total duty of Rs. 4,06,0.11 was allegedly short levied. Two of the show cause notices viz. those dated 20-7-1993 and 21-7-1993 covered the period within six months whereas, the notice dated 15-4-1993 covered a longer period ie. from 1987-88 to 1992-93. Allegations of wilfull suppression etc. were made in the show cause notices. In all show cause notices, it was mentioned that in spite of specific request, the relevant data was not given by the assessees and therefore, the department took value of such art work/printing screen at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. One lakh on the assessee. The present appeals are against this order. 3. Shri Cama, the ld. Counsel for the appellants reiterated the submissions made in the written submissions made before the Commissioner. In support of the claim that the value of the art work etc. was included in the assessable value of the labels, he showed a certificate dated 11-2-1999 from the Chartered Account. He also showed us certain invoices witnessing purchase of art work and printing blocks by the assessees. 4. Shri Deepak Kumar on the other hand submits that through out the proceedings the assessees had shown total lack of co-operation. They had made contradictory stand before the Collector as to the source of the art work etc. He submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by the assessees, the department was resorting to loading 0.02% of the clearance value. We find that before the Collector also contradictory claims were made by the assessees as to the origin and source of art work. The lack of co-operation therefore, continued. Before us today is the certificate given by a firm of Chartered Accountants, which in its entirety reads as follows : We have examined the relevant books and records for the period October, 1991 to May, 1993 maintained by M/s. Johnson Johnson Limited, Andheri Plant, Safed Pool, Andheri-Kurla Road, Mumbai 400 072, and produced to us. Based on such examination and the information and explanation given, we confirm that the artwork and printing screen frames are purchased by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the point of limitation which relates to demand made under show cause notice dated 15-4-1993. The show cause notice covers the period of six years and it has to be held prima-facie that the demand for the period 1987-88 cannot be covered by the extended period. In defence, the assessees have referred to the proceedings initiated in 1988. We have seen these proceedings. Vide letter dated 10-10-1988, allegation was made that the design printing screens were classifiable under heading 8442 and were separately dutiable. Directions were made to file classification lists etc. In their reply, the assessees denied that making of the screens amounted to manufacture. It was claimed that such products were of short life. Here also the claim was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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