1995 (1) TMI 164

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (T)]. For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 2,97,239/- towards duty vide O/O No. 18/Demand/94, dated 31-10-1994. 2. Shri Christian, the ld. advocate, appearing for the applicants pleads that they have been claiming approval of the price list in terms of Notification No. 245/83, dated 13-9-1983 by claiming 15% discount from the maximum reta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ailed price lists claiming the deduction of special excise duty. Hence, there is no element of suppression or wilful mis-statement justifying the extended period. 3. Shri Singh, the ld. JDR, however, contended that the excise duty referred to in the notification can only be the basic excise duty and this position is known to the appellants and hence extended period is invokable. 4. After heari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X