9911796707
TMI Blog1999 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. The appellants manufactured custom made machinery. They received advances ranging between 10% to 30% of the value of the order. This amount was adjusted at the time of final billing. Three show cause notices were issued seeking to recover duty calculated on the quantum of the advances on the ground that notional interest at the rate of 18% should for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s barred by limitation. The Collector, however, was of the opinion that the knowledge of the department through the RT 12 returns was not enough and the assessee should have separately written to the department about the invoices. On this ground he dismissed the plea on limitation. On his confirming the total duty amounting to Rs. 63,559/- the present appeal has been filed. 2. Shri M.H. Patil, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have considered carefully the submissions made. On the ground of limitation we find that the Collector was wrong in stating that it was for the assessees to inform separately the fact of their having taken the advances. If the invoices indicating advances formed part of the monthly returns and if those returns were being scrutinised by the Officers then the knowledge on the part of the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods manufactured by the appellant were tailor made goods. Machine parts ordered by a particular buyer in the event of his failure to pay the price and accept the goods, cannot be passed on to other prospective buyer. In order to cover the risk of a particular buyer failing to take delivery of the goods, the manufacturer, as a matter of trade practice, may insist on receipt of an advance amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the law laid down in this judgment applies to the facts of this case. We also find that the very issues stood covered the same manner in the judgment in the case of Punjab Power Generation Machines Ltd. (supra). 7. Both on merits and in the case of one SCN on the ground of limitation we allow this appeal with consequential relief to the extent permissible. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
