9911796707
TMI Blog1996 (5) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. Briefly stated facts of the case are as follows : 1.2 The appellants herein supplied to railway electrification department of Indian railways grooved copper contact wire (G.C.C. Wire) and dropper wire falling under erstwhile Tariff Item 35B during the years, 1982-83 to 1984-85. The appellants were the manufacturers of said G.C.C. Wire from copper wire bar supplied by the railw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in suppression of following elements for determining the cost of raw materials as given by the railway to the appellants. (i) freight and insurance charges incurred for carrying the raw materials from factory of origin or, from M.M.T.C. Godown to the factory premises of the said Company, (ii) actual price of raw materials fixed by M.M.T.C. prevailed on the month of receipt of raw materials and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Tribunal. 4. Ld. Advocate, Shri N. Mukherjee, has submitted that allegation of suppression of facts and wilful mis-statement is not at all borne out by the aforesaid facts and circumstances of the case. Price list was duly submitted along with the contract entered into between the appellants and the railways. The contract is a detailed one and indicates as to what wastage is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l mis-statement and suppression of facts cannot be laid at their doors. Since the show cause notice has been issued on 21-10-1986 for the period of 1982-83 to 1984-85, the show cause notice is entirely time barred, and, therefore, the demand duty should be set aside. 5. Opposing the contention of the ld. Advocate, Shri K.K. Biswas, ld. SDR, reiterates the finding of the adjudicating authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact remains that the allegation of wilful mis-statement and suppression of facts cannot be held against the appellants as noted above. They were merely intermediaries between the Railway department for filing the price of raw materials as conveyed to them by the railways. Hence without going into the merits of the questions whether the cost of raw materials have been properly declared or not, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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