2007 (4) TMI 35

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..... of aluminium doors - Appeal No. E/239/2005 - Final Order No. 460/2007 - Dated:- 18-4-2007 - [Order per: T.K. Jayaraman, Member (T)] - This appeal has been filed by Revenue against the Order-in-Appeal No. 188/2004-C.E., dated 10-12-2004 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The issue is the inclusion of the value of the bought out item 'Alco panel' in the ass .....

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..... nsibility of the assessee to determine the assessable value as per Section 4 of the Central Excise Act, 1944 under the self- assessment scheme. The Commissioner (Appeals), according to Revenue, has failed to appreciate that the facts were revealed by the respondent only during the audit of the records of the assessee and the letter dated 22-10-2002 was writ ten only after calling for details of th .....

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..... e Notice. In the Show Cause Notice, there is no allegation that the assessee had wilfully suppressed the fact or contravened the provisions of the Act/Rules with an intention to evade payment of duty. In these circumstances, the ingredients of the proviso to Section 11A do not exist for invoking the longer period to demand duty. The ratio of the Apex Court's decision in the case of T.N. Dadha Phar .....

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