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TMI Blog2009 (6) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... vance of the applicants is that, inspite of the fact that the goods were actually sold by the applicants for lesser price, merely on the basis of agreement between the applicants and the Government disclosing the price for which the goods are required to be supplied to the Government hospitals, the goods sold by the applicants are valued at a rate specified in the said contract, which according to the applicants is not permissible. Factually, there is no dispute that there was an agreement between the applicants and the Government for supply of pharmaceutical products to the Government hospitals. The agreement is pursuant to the acceptance of the tender submitted by applicants in this regard and in the said agreement the rates of the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 663 (Tri-Mumbai), in any manner, helpful to the applicants to justify stay of the impugned order. 3. As regards the contention regarding bar of limitation, the ld. advocate for the applicants drew our attention to the decision of the Apex Court in Nizam Sugar Factory v. CCE, A.P. reported in 2006 (197) E.L.T. 465 (S.C.) = 2008 (9) S.T.R. 314 (S.C.), wherein it was held that when all the relevant facts were within the knowledge of the authorities at the time of issuance of the first show cause notice and the second and third show cause notices are based on the same/similar facts, there would be no occasion for application of extended period of limitation. It was held that prior knowledge of all the facts at the time of issuance of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the first show cause notice, and that of second show cause notice, circumstances of both show cause notices, evidences placed by the department individually in second show cause notice as well as ground of the both the show cause notice are different. The first show cause notice seeks to deny the claim of assessee for deduction of commission to the distributor where as in second show cause notice the status of distributor as buyer is disputed and the claim of department is that transaction under rate contract was of sale of goods by the Assessee to the Government Institutions . 5. In these circumstances, the issue as regards, whether the facts based on which the present show cause notice has been issued were already within the knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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