9911796707
TMI Blog2000 (9) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. An amount of Rs. 38,703.72 has been confirmed against the appellants who are manufacturers of plywood for Tea Chest. The appellants are selling the said product at factory gate to M/s. Andrew Yule Co. Ltd. as also to two other two customers, M/s. Tirupati Timber and Packaging Pvt. Ltd. (Tirupati here-in-after) and M/s. Ganpati Packaging Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut they would pay the duty at a higher price at which they are selling the goods to M/s. Andrew Yule Co. at the factory gate. As such, submits the learned Consultant, the entire position was clear to the Revenue in the year, 1991 itself. In any case, he submits that the factory gate sale price being available, the same has to be adopted even if the two other customers are considered to be their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods at the assessable value. We also note that the entire position was before the Revenue right from November, 1991, as is evident from the letter dated 8-11-1991 written by the appellants. The show cause notice was issued on 17-3-1994 i.e. admittedly, after the normal period of limitation of six months. As such, we hold that the demand is also barred by limitation. In view of our foregoing disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
