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TMI Blog1996 (10) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri T.R. Malik, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President].- Appellant is engaged in the supply of prestressed concrete pipes and collars, falling under ersthwile TI 68, and erection at site. 2. The dispute in the appeal relates to the contract for such supply and erection entered into between the appellant and the Bangalore Water Supply and Sewerage Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and requiring the appellant to show cause why the appellant should not be charged to duty on the differential assessable value. Appellant resisted the notice on merits as well as on the grounds of limitation. Overruling the contentions, the Assistant Collector confirmed the demand and his order has been sustained by the Collector (Appeals). Hence the present appeal. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to the learned Counsel, at the time of submitting quotations or tenders, the appellant could only have an estimate of the transport charges as the contract was for running period and it is possible that at the subsequent stage of delivery, transport charges actually payable would have undergone some change. Thus, it was contended that there was no deliberate intention on the part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s actually incurred. Even assuming that the charges include many imponderables like handling charges etc., the actual charges to be incurred on the dates on which invoices were to be prepared would certainly be known to the appellant and there was nothing to prevent the appellant from showing the correct charges in the invoices. The fact remains that in many cases, instead of showing the correct c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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