2004 (1) TMI 529

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..... Archana Wadhwa, Member (J)]. The impugned Order has been passed by the Commissioner in de novo proceedings when the matter was earlier remanded to him for decision on the point of limitation as regards the demand of duty on the Ocean Loss. The Commissioner has confirmed the demand by invoking the longer period of limitation against the appellants by observing that they were maintaining two .....

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..... o the earlier Order of the Commissioner, wherein he has observed that as early as 1994, M/s. Indian Oil Corporation was indicating all the charges in the invoices, whereas the Customs were taking into account only the CIF value and not the Service Charges, leaving aside the Ocean Charges, Bank Charges and Demurrage. Ever since they had started the practice of drawing two sets of invoices - one fo .....

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..... m M/s. I.O.C. and sought guidance of the Customs Authorities as to which invoice should be produced along with the bill of entry. From the above, concludes the learned Consultant that there was no suppression on the part of the appellant company, inasmuch as the Revenue Authorities were fully aware of the practice of issuance of two invoices by M/s. I.O.C. 4. Shri T.K. Kar, learned S.D.R. for t .....

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