TMI Blog2002 (3) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... these castings, they also manufacture patterns at the request of their customers; sale the same to the buyers of the castings; that however the patterns remain in their custody for being used for the manufacture of casting; that the casting become chargeable to excise duty in 1994; that in the price list filed by them, they specifically indicated Purchase Order Number placed by the customers and enclosed the copy along with the price list which was approved by the Assistant Commissioner; that they paid the Excise duty on the basis of value declared in the said price list; that the adjudicating authority under the impugned Order has demanded Central Excise duty and imposed penalty on them on the ground that the price charged for the pattern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the part of the assessee cannot be made. The reliance was placed on the decision in the case of Hindalco Industries v. CCE, Allahabad, Final Order No. E/71/96-B, dated 31-1-96 wherein it was held that when the show cause notice indicated that on scrutiny of the gate passes and relevant invoices it was revealed that the wire rods were cleared in coil form, the Department cannot say that they were not aware that the item was in coil form and therefore the allegation of suppression or mis-statement is not proved. Reliance was also placed on the following two decisions :- (1) M/s. ITI Ltd. v. CCE, Allahabad Final Order No. A/263/2001-NB, dated 30-3-2001 (2) M/s. Tony Electronics Ltd. v. CCE, Meerut, Final Order No. A/1198/97-NB, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 173C of the Central Excise Rules. In this connection, the learned DR referred to declaration required to be made below the price list according to which the assessee declares that the price shown is the sole consideration, no other consideration flows or will flow directly or indirectly from buyers to them or that the price shown is the sole consideration and the amount of the money value of the other consideration in rupees so much. The learned SDR contends that it was necessary for the Appellants to specifically mention in the price list about the receipt of the money in respect of patterns from their customers. By not giving this information, they had suppressed the fact and mis-declared the assessable value. The learned SDR, fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on demand or on completion of the Order. The Supreme Court has held in the case of National Radio and Electronics Ltd. (supra) that the larger period of limitation under Section 11A of the Act is not invokable when the assessee has furnished the copies of the contract for the sale of the computers and this contract showed the entitlement of the assessee to collect charges for maintenance during the warranty period. It was observed by the Supreme Court in the said decision "an application of mind by the Excise Authorities concerned would have revealed to them that the Appellants were entitled to collect such charges. There was no suppression in this behalf by the Appellants." Further, it is not in dispute that the show cause notice came to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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