9911796707
TMI Blog1997 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... st and Rs. 48,400/- as the material cost for BQ steel plates. The price list was approved and duty was paid on that basis by the appellants. Subsequently it was found that the appellants had also received certain parts required for the bullets required for being tested and fitted to the bullets, the cost whereof had not been included in the declared assessable value. Show cause notice dated 8-10-1985 was issued by the Superintendent proposing demand of duty after increasing the cost of steel plates including the cost of fittings and adding notional margin of profit of 10% at the hands of the customers, IOC. The notice was followed by a corrigendum dated 22-6-1987 issued by the Collector, in terms of which paragraphs 6 to 10 of the notice we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y included in the assessable value of the goods in question. On the alternative plea raised in support of the appeal on the question of limitation, he had no comments to offer. 4. We have considered the submissions of both the sides. We have perused the record. We notice that the contract provides that necessary LPG tank wagon fittings for Dome and Barrel would be supplied free of cost by IOC which will be fitted and tested as per required specifications prior to installation and also after installation on tank wagons. It was clarified by the learned counsel that after such fitting and testing in the factory, these fittings are removed from the bullets and despatched separately to the railway siding to safeguard against damage during tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of BQ steel plates utilised and about the value of fittings supplied by IOC to them. By issue of the corrigendum substituting the above crucial averment in the notice, the department had thrown the game away as the show cause notice did not refer to the suppression aspect relating to the items which were actually covered in the demand confirmed in the impugned order. We accept the plea of time bar raised by the learned counsel in this respect. We, however, find that part of the demand relates to the period within the period of six months from the date of the show cause notice. The confirmation of demand relating to that period will be in order. We uphold that part of the demand relating to the duty paid within the six months period prec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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