9911796707
TMI Blog2003 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : C.N.B. Nair, Member (T)]. Duty demand is being resisted on the ground of limitation. It is pointed out that differential duty demand has been made invoking the extended period allowed under proviso to Section 11A of Central Excise Act, 1944 on the basis that appellants were guilty of wilful suppression of facts with intent to evade Central Excise duty. 2. It is the submission of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had been realising certain amounts under debit notes when sales were carried out from their depots. These realizations were in regard to freight and forwarding expenses, financial/credit charges, insurance-cum-breakage charges. It is the contention of the learned Counsel that these collections being for activities far removed from manufacture, they had no relevance for the fixa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosed and considered in that proceedings and the Hon ble High Court had also approved the assessment of the goods based on manufacturing cost and manufacturing profit as worked out by the appellants. 4. We have perused the records and have heard the learned SDR also. We find merit in the appellant s submission regarding limitation. Assessment in question had taken place in accordance with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment and secondly, because the non-disclosure of facts could not be considered the result of intent to evade duty. Further, the appellants had also disclosed in their letters that their marketing division was realising/reimbursing service charges through debit notes. Once the Revenue authorities were informed of the raising of such debit notes, it was for them to make enquiries on the subject an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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