2003 (7) TMI 615

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee the challenge is against the order passed by the Commissioner of Central Excise, Coimbatore, dated 24-4-2002. The appellant is engaged in the manufacture of Pre-stressed cement concrete pipes falling under Heading 68.07 of the Schedule to the Centra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es including the amount incurred and realised for the freight element in the assessable value. The assessee took the stand that the consolidated composite agreement entered into with TWAD Board contained separate rate for each item of work, viz., manufacturing, testing, supply and delivery of pre-stressed concrete pipes, supply and delivery of rubber rings, for jointing, fabrication, manufacture, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oner confirmed the demand by invoking extended period of limitation on the ground that the appellant had mis-declared the place of removal in the declaration filed under Rule 173C(3A). 3. Before us the learned Counsel for the appellant made detailed submissions on merits relying on the decisions of this Tribunal as well as Supreme Court. He also submitted that the Commissioner has committed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to 1-10-2000 unless the Revenue takes recourse to the larger period of limitation under Section 11A(1). After hearing both sides and after going through the records of the case we are inclined to take the view that there was no suppression of fact by the appellant with intent to evade duty. The appellant had filed with the departmental authority each of the works contract entered into with the Boa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lable by the appellant it is the duty of the Department to examine in detail the entire facts and records and then come to a decision. We are therefore of the view that the Department has not proved that there was suppression of fact on the part of the assessee with intention to evade duty. Therefore, the demand for the period 1-10-96 to 30-9-2000 is barred by limitation. We make it clear that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X