2003 (6) TMI 240

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..... i B.L. Narasimhan, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of iron and steel drums and containers. The said manufacturer is on job work basis for M/s. IOC Ltd. The present appeal relates to the demand for duty short-levied on account of alleged undervaluation of the containers so manufactured a .....

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..... n the normal period. It is submitted that, in such a situation, where facts were known to jurisdictional authorities and those authorities had initiated action again to recover the alleged short-levies, there was no justification in the Commissioner to invoke the extended period as provided in the proviso to Section 11A and demand duty for the period of 5 years. During the hearing of the case, the .....

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..... submitted that there was no ground for treating the show cause notices which were issued during the normal period as having lapsed. He also pointed out that such a course would lead to loss to revenue, since the appellant's Cost Accountant himself admitted the short-levy on account of improper calculation of assessable value. 4. We have perused the records and have considered the submission .....

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..... for decision by the Dy. Commissioner or Asstt. Commissioner for the periods of 1995 to 1998. Despite our making written submissions against each of the show cause notices, none of them were either heard or decided. As such, we had no opportunity to obtain an acceptable solution to the instant disputes in determining the assessable value of manufactured empty metal containers out of Cost of Product .....

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..... risdictional authorities within the time-limit provided under the statute. We, therefore, make it clear that our order in the present appeal does not, in any way, affect the pending notices. The authorities shall be at liberty to proceed with the adjudication of those notices. In fact, they should do so as expeditiously, since those notices are pending adjudication for seven years.
Case laws, .....

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