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1997 (12) TMI 283

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..... ghavan, Deputy General (Excise) of the appellant company stated that the demand relates to the packing charges which have been charged by them from their customers on account of packing in the form of wooden crates in which their goods, namely IC engines were supplied from their sale depot or warehouse in Bombay where they had been moved from their factory in another part of Bombay (Kandivilli). From their factory these IC engines are moved in transport lorries without packing and when the sales are effected at their warehouse or depot, the wooden crates are provided as per the requirement of their customers. This packing is not part of their sale package but is entirely at the option of particular customers. If a customer is prepared to li .....

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..... hat invoked the extended period. It was contended that the longer period beyond six months was not invokable in the present case as there was no allegation of suppression or wilful mis-statement on their part. 3. Resisting the arguments of the learned representative of the appellant-company, Shri M. Ali, learned DR pointed out that the department was not in the know of the appellant recovering extra amounts over and above the declared price of their goods. It has come out clearly in the order that such recoveries were made separately and subsequently which would point to the said amounts not being indicated in the relevant invoices. He contended that as held by the Supreme Court in the two decisions cited in support of the appeal itself t .....

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..... the legal position emerging from the said decisions that the actual transport charges after the goods leave the factory gate would be excludible in the present case, the quantification and apportionment of such amount out of the consolidated amounts of Rs. 300/- and Rs. 400/- per IC engine collected by the appellant from their customers is not possible, as admitted by the respresentative. Such apportionment was also not claimed or contended in the adjudication proceedings. It is subsequently and separately which goes to indicate that the documents available with the department at the time of assessment did not contain any clue about the recovery of such extra amount. No invoice has also been made available to controvert this finding in the .....

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