1998 (8) TMI 540

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..... for the Appellant. Shri R.D. Negi, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Assessee being aggrieved by the Order-in-original dated 29-10-91 passed by the Additional Collector of Central Excise, Jaipur has filed the present appeal. 2. Appellant, engaged in the manufacture of LPG cylinders was so manufacturing on their own and also on job work basis for .....

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..... ment. Copy of one of the work sheets certified by the Chartered Accountant of the appellant is seen at page 41 of the paper book. Total cost of steel imported by IOC is given with the break-up of cost, insurance, freight, customs duty, BPT charges and clearance charges. In other words, a plain reading of the work sheet shows it did not purport to include in the total cost of the transport charges .....

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..... would amount to wilful misstatement or suppression of facts. The work sheet did not seek to camouflage the omission to include the transportation charges from Port to the factory. Appellant merely passed on to the Department data received from IOC. It is no doubt true that the appellant was careless in submitting the cost sheet. According to the contract between appellant and the IOC, excise liab .....

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