9911796707
TMI Blog1998 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... price lists declaring the contract prices and on approval of the same, paying duty on the basis of such approved prices. In respect of the period from 1984 to October, 1988 show cause notice dated 19-1-90 was issued stating that under the terms of the relevant contract, the buyer was to pay appellant labour charges for loading of the goods in the trucks for the purpose of transport the goods to the premises of the buyer and the element of loading charges should have been included in the assessable value but was not so included and also alleging deliberate suppression of material facts with an intent to evade payment of duty and invoking larger period of limitation under the proviso to Section 11A of the Central Excise Act, 1944. The conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout employing any hired labour and the regular staff had been paid regular, salary and nothing more and the overhead cost including the salaries had been taken into consideration in fixing the price of the goods and it must be regarded that the cost of loading undertaken by the appellant was already included in the assessable value. The contention in this perspective was not raised before the lower authority. We asked the appellant s representative whether the appellant would be in a position to prove that loading was done by the salaried staff without payment of any extra remuneration and the work was not done by hired labour who had been paid remuneration for the work and he answered that documentary evidence would be available in proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nally also attached to approval granted to the price lists following the decision of the High Court of Bombay in Premier Automobiles Ltd. [1987 (30) E.L.T. 71 (Bombay) (HC)]. It is contended for the appellant that the price variation clause relates only to variation of price of inputs and has nothing to do with the loading charges. That may be, but the provisionality of the price and the approval of the price lists springs from the price variation clause and once it is seen that the contracts contained price variation clause, the provisionality attaching to the price and the approval cannot be restricted to any particular aspect. If it is provisional for one purpose, it must be provisional for all purposes. Therefore, the period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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