9911796707
TMI Blog1985 (4) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... application against the Order-in-Appeal passed by the Appellate Collector. On the setting up of this Tribunal, the revision was transferred to the Tribunal under Section 35-P of the Central Excises and Salt Act to be disposed of as if it were an appeal filed before it. In accordance with the practice and requirement of the Tribunal, the appellants filed 5 supplementary appeals since, in the first instance only one revision application had been filed though there were six appeals before the lower authorities. 3. When the matter was taken up for hearing on 17-4-1985, Shri S.P. Kampani, Consultant for the appellants stated that the first group of appeal (Nos. 442/81-C, 1404/84-C and 1405/84-C) were filed under a misapprehension. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the Appellants themselves seek to withdraw the appeals. As observed earlier, the Appellate Collector had given full relief to the appellants and, therefore, nothing survives for our consideration. Had the department taken up the Appellate Collector s Order for review proceedings to be initiated by the Central Government in exercise of its powers the situation could have been different. Such proceedings not having been initiated, what remains before us is only the appeals filed by the appellants. Since the relief they seek in these appeals has already been granted to them by the Appellate Collector, we have nothing to consider and decide upon. In the circumstances, we allow Shri Kampani s prayer and allow these three appeals to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand notices were hit by limitation, the Appellate Collector observed that even though the monthly returns in form RT-12 for the relevant period had been finalised by the department without raising any objection, the appellants were not absolved from their liability to inform the department that though they were collecting full duty from the customers, they were paying to the department only concessional duty. This fact came to the notice of the department only when officers scrutinised the invoices. Consequently, the Appellate Collector held that there was suppression of material facts on the part of the appellants and, therefore, the extended period of 5 years would be applicable to the show cause notices in two appeals before him, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative drew our attention to the Tribunal s decision on the issue of computation of assessable value in a similar situation in Polyformalin (Pvt.) Ltd., Cochin v. Collector of Central Excise, Cochin, 1985-ECR-35. The present appeals deserved to be rejected following that decision. As regards the plea of time bar. Shri Sundar Rajan submitted that, for the reasons spelt out by the Appellate Collector, the extended period of 5 years would be available to the department. 8. We have carefully considered the submissions of both sides. The issue regarding determination of the assessable value in situations similar to the one encountered in the present cases has come up for our consideration on several decisions. We need cite only one of ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. However, the records before us do not throw any light on the question whether, in the given case, there was sufficient material to come to a conclusion that there had been suppression of facts. The Appellate Collector says that since the short-levy was detected only consequent to scrutiny of the sales-invoices, there was suppression of the material fact that the appellants collected from the customers duty at the tariff rate whereas they had paid to the Department duty duly at the concessional rate. It is, however, the appellants contention that they had made no secret of their having retained the benefit of the duty concession. They say that the Range Supdt. is supposed to have verified the invoices at the time of assessing the RT-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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