1997 (10) TMI 169

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..... astava, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured brake components on a specific order from a buyer where the Purchase Order specified that the buyers would pay Rs. 8 lakhs as part of tooling and development cost to be paid along with the order. The appellants filed a price list to cover the goods manufactured in terms of this purchase order .....

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..... c reference was made to the purchase order which showed the payment for designing and tooling sharges. The price list was approved on 25-6-1986. Since the appellants had not suppressed any facts, the demand confirmed was hit by limitation. On merits, it was his argument that they had got manufactured the required tools for which they had given the designs from an outside manufacturer and that the .....

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..... elevant rules require the jurisdictional officer to examine the classification lists and the price lists and to make relevant enquiries before accruing their approval. Their failure to notice the collection of such charges by the appellants cannot become a basis for alleging suppression on part of the assessee at a later date. The facts before us clearly bring out that the allegation of suppressio .....

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