9911796707
TMI Blog2004 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of Sheet Metal Components, which are liable to Central Excise duty on ad valorem basis. The tooling required for manufacture of components was either received free from the components buyers or the components buyers paid for them separately. The appellant did not include the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts, situation specifically mentioned in the Proviso. 2. In the present appeal, the appellant contend that the tooling cost was not required to be included in the assessable value of sheet metal components, since the price charged for the metal components was the only consideration for the appellant. It is also pointed out that since the appellant would have been entitled to credit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that there was no suppression inasmuch as receipts towards cost of tooling were reflected in the books of account and balance sheet of the appellant. 3. As against this, the contention of the revenue is that in terms of the remand order, only the issue of limitation was open to be considered in the proceeding before the lower authorities and that the lower authorities have correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was also not disclosed to Central Excise authorities through any other communication during the relevant period. In these facts and circumstances, the lower authorities were justified in holding that short recovery has taken place on account of suppression of facts. The appellants' contention that there was no suppression or intention to evade duty cannot find acceptance, since the appellants w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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