9911796707
TMI Blog2011 (8) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants in the manufacture of final product. Therefore, there cannot be any suppression of fact. - Extended period cannot be invoked. - E/854/04 - Mum - - - Dated:- 24-8-2011 - Shri Ashok Jindal, Shri Sahab Singh, JJ. Appearance Shri Bharat Raichandani, Advocate for appellant Shri V.K. Singh, SDR For Respondent Per:- Sahab Singh This appeal is filed by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal excisable goods. Revenue was of the view that cost of such material supplied free should be included in the sale value of the goods. A show-cause notice dated 29.08.2000 for the period 1995-96 to 1998-99, demanding differential duty amounting to Rs.15,79,856/-, was issued to the appellants by invoking the extended period. There was also a proposal to impose penalties, levy of interest on the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free. They have also intimated that the value of these raw materials and components are not required to be added in the assessable value and they have further intimated that they would be paying excise duty only on the inputs used by the appellants in the manufacture of final products. He further submitted that these facts were brought to the notice of the Asst. Commissioner, Central Excise in Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thane I who is the proper officer-in-charge for valuation and classification. We also find that they have categorically mentioned in their letter that some of the raw materials and components/parts are supplied by their clients free of cost and, therefore, the cost of the said raw materials and components is not required to be added in the assessable value as per Section 4 of Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
