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TMI Blog2002 (10) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner confirming the demand issued to the appellant proposing to include, in the assessable value of the glass product that it manufactured, the cost of the moulds for making such bottles which were supplied free to its customers and the charges that it incurred for maintaining these moulds, imposing penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the facts is not sufficient to invoke extended period. Such a statement is shown to be an intent to evade duty. Where such intent is not present, the extended period cannot be invoked solely on the ground that the statement made by the assessee is incorrect. He cites the judgments of the Supreme Court in Pushpam Pharmaceuticals Company v. CCE - 1995 (78) E.L.T. 401 and Tamil Nadu Housing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible for the appellant to conclude that such costs were not includable. On the other hand, the judgment of the Allahabad High Court in Geep Industrial Synticate Ltd. v. UOI - 1982 (10) E.L.T. 857 holding that all the costs which the manufacturer incurred putting an article in marketable condition has to be included in the manufacturing cost, would lead the appellant to believe that the costs i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the proviso under sub-section (1) of Section 11A of the Act, the extended period will apply. There is nothing to show that the appellant, despite knowing or having reason to believe that these costs were includable, yet stated that they were not. Having regard to the fact that the state of law was unsettled, it was possible for the appellant to come to the conclusion that it did. We are therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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