9911796707
TMI Blog1996 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ges over and above the assessable value declared to the authorities towards charging. 2. The learned Counsel pleaded that out of a total turn over of Rs. 7777.25 lakhs covering thousands of batteries, the charging was done only in respect of a very small fraction of batteries less than 1% at the depots. He has pleaded that the departmental authorities were aware of the removal of the dry batteries and they had approved the classification list and the price list of the same. It should be presumed that the authorities were aware that the charging of the batteries was done elsewhere than in the factory of the appellants. He pleaded the appellants were under the bona fide impression that the goods had to be charged to duty only at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A for demanding duty due for enlarged period in the show cause notice is well justified . 3. He pleaded that no basis has been laid in the order of the learned lower authority for holding the charge of suppression of facts against the appellants. All that the learned lower authority has stated was that the appellants are working under the Self Removal Procedure and it was therefore its responsibility to furnish the information to them. He pleaded that the appellants had no intention to hold back the information. There is not even a shred of evidence by way of any statement or any document to say that the appellants had held back any information from the authorities consciously with the intention to evade payment of duty. On merits also, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n charged at some stage in the market stream before they reached the ultimate consumers. There is no averment from the revenue that further duty was being recovered by reason of charging wherever charging was done. A demand, however has been raised on the appellants for the reason that charging was done at their depots before the goods were ultimately sold by them to the dealers. The fact that the batteries were being cleared in the dry state was well within the knowledge of the authorities and they had been assessing the same in that form and recovering duties only chargeable on the sale price or the price arrived at under Section 4(1)(a) in respect of the same. It is reasonable to infer that the authorities were aware that before the batt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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