TMI Blog2004 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ants themselves had included the value of the regulators upto the period 1984; that it is only in December, 1984 it filed revised price lists expressly stating that the goods manufactured by them are ceiling fans complete, but excluding regulators having been purchased from other manufacturers. The appellants have produced before us a set of price lists which, however, had not been produced either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from 1-1-1985 to 20-9-1986 and a show cause notice in this behalf was issued under Section 11A of the Central Excises Salt Act, 1944 on 7-9-1989 beyond the period of six months and hence barred by limitation. 2. The answer to the first question is that the matter is covered by a decision of this Court in Jaya Engineering v. Government of India - 1997 (90) E.L.T. 19 against the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority or before the Tribunal. 4. In the circumstances, we think it is appropriate for the Tribunal to examine the matter whether the statement made by the appellants in the price lists are correct and what the effect thereof would be. In the circumstances, we set aside the order made by the Tribunal and remit the matter for examination only on the question of limitation and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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