2006 (3) TMI 608

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..... . [Order]. M/s. Lakshmi Card Clothing Manufacturing Company Private Limited are engaged in the manufacture of Textile Machinery parts (Chapter 84 of the CETA Schedule) and Alloy/Non-alloy steel wires (Chapter 72). They have a few manufacturing units. Unit I (at Coimbatore) is the appellant. During the material period, they received round steel wires from Unit III (at Pollachi) and manufa .....

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..... a certificate under Rule 57 E of the Central Excise Rules, 1944, which was allowed by the jurisdictional Assistant Commissioner. The Assistant Commissioner s order was reviewed. The first appellate authority allowed the appeal of the department. Hence the present appeal. 2. I have examined the records, which include a report dated 2-12-05 of the Joint commissioner of Central Excise (Review), Coi .....

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..... ng information of additional amount of duty having been paid by Unit III, Unit I revised their valuation and paid the differential duty. In fact, both payments, admittedly, took place on the same date. The respondent would still plead that Unit I suppressed raw material cost at the time of original payment of duty on the profiles. It appears from the facts and circumstances that suppression, if an .....

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