TMI Blog2011 (10) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... pipes. Hence the show cause notice dated 24.3.2004 is time-barred - E/3040 of 2006 - Final Order No. A/1867/2011-WZB/AHD - Dated:- 3-10-2011 - Mr. M.V. Ravindran, Dr. P. Babu, JJ. Represented by: Shri R. Subramaniya, Advocate for Appellant Shri Rajendra Nagar, SDR for Respondent Per : Mr. M.V. Ravindran; This appeal is directed against the OIA No. 362 to 363/2006/79 to 80(BVR)/Commr(A)/RP/ Raj dated 29.05.2006 2. The relevant facts that arise for our consideration are that, appellant herein were carrying out the contractual works for M/s. Essar Steels. Allegation in the show cause notice is that the appellant had cleared the goods by depressing the assessable value of the goods by not disclosing and including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company. Aggrieved with such an order, appellant are in appeal before us. 3. Learned counsel appearing for the appellant submits that appellant had not suppressed any material fact from the department. For this proposition, he would draw our attention to the invoices raised during the relevant period. He would specifically mention that the invoice indicated fabricated pipes from free issue of material and they have undertaken job work. It is his submission that the cost of material was correctly calculated based on the cost of pipes and their job charges. He would submit that the Central Excise Registration was taken by the appellant for the site which was provided by M/s. Essar Steels Limited. He also brings to our notice the agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the above reproduced challan/invoice, which is a duty paying document, the address given is C/O Essar Projects Limited, Opposite Khodiyar Temple, Botad-Gadhada Road, 4 kms. from Botad, Distt. Bhavnagar, and description of the goods specifically indicated as 'MS Fabricated Pipes from your supplied free issue material' on job work basis. During the relevant period, the assessments though were self assessments, the appellants were required to file RT-12 returns, which undisputedly were filed by the appellant therein. It is also to be noted that RT-12 returns to be filed during the relevant period were to be filed along with duty paying documents for the scrutiny of the authorities concerned. If that be so, it cannot be held that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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