1985 (9) TMI 210

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..... resalia against the order No. D/95/04 dated 5-1-1985 passed by the Assistant Collector of Central Excise Div. I, Baroda confirming a demand of Rs. 2,76,033.60 adjudged by him as recoverable from the appellants. I have carefully gone through the appeal memorandum, the order appealed against and considered the points raised on behalf of the appellants by Shri Willingdon Christian, Advocate, who appe .....

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..... ailways during the period 1-4-1983 to 30-4-1984. The learned Advocate urged that the demand issued beyond the period of six months is time barred as the appellants had not suppressed any facts whatsoever from the dept. as well as the contracts were seen by the dept. officers. The appellants had also opted for invoice assessment under Notification No. 120/75 and invoice price is the sole considerat .....

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..... ntract made between the assessee and the purchasers were in any way influenced by any commercial, financial or other relationship. Therefore, the appellants are entitled to avail themselves of assessment at the invoice price in terms of Notification No. 120/75 in the instant case. Moreover, the inserts are supplied free of cost by the Railways and what is supplied free of cost cannot form a part o .....

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