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TMI Blog2016 (12) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically the matter was referred to the Special Audit and accordingly, vide show-cause notice dated 15.12.2000 the demand of differential duty was raised. The appellant is a Maharashtra State Government Corporation; M.S. Pipes is manufactured and used for the Government projects. Therefore the Corporation is not meant for making any product manufactured by them, is not sold in the commercial market but only meant for use of the Government project. Therefore in our considered view the Government entity cannot make payment of duty. Extended period of limitation - Held that: - For the purpose of invoking extended period, the assessee should have intent to evade payment of duty with fraud, suppression of fact, collusion etc. The intention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maharashtra State Government Corporation. The appellant hired one contractor and used his own machinery and labour at the site of the appellant and the raw-material was supplied by the appellant free of cost. The contractor has undertaken manufacturer of M.S. Pipes and Shells therefore the manufacturing done by the hired contractor, therefore the duty liability on the manufacturing activity is on the appellant. The dispute raised by the Department regarding valuation of the goods manufactured by them as the appellant had not correctly included in the cost of the final product, various charges like testing charges, conversion charges, administrative expenses and notional profit while arriving at assessable value. It was also observed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a statutory body engaged in socio economic activities and such a body cannot keep an intention of evasion of tax imposed by the Finance Ministry, accordingly there is no ingredients exist such as suppression of fact, fraud, collusion etc. and there is no intent to evade payment of duty being a Government Corporation. In support, the appellant has placed reliance on the following judgments - (i) M/s Tamilnadu Housing Board [1944 (74) ELT 9 (SC)] (ii) M/s Pushpam Pharmaceuticals Company [1995 (78) ELT 401 (SC)] (iii) M/s Pratibha Processors [1996 (88) ELT 12 (SC)] 3. Shri N.N. Prabhudesai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied upon fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur considered view the Government entity cannot make payment of duty. For the purpose of invoking extended period, the assessee should have intent to evade payment of duty with fraud, suppression of fact, collusion etc. The intention of evasion of tax imposed by the Finance Ministry does not exist accordingly there is no ingredient exist either for the Company or promoters of the Company benefited intentional to evade payment of duty. In present case the appellant being a Government Organisation whether the gain or loss of Government entity, therefore cannot be any intention or evasion, there is no policy of the Government to indulged in such activity of evasion of duty. Moreover the valuation dispute was raised in the 1997 and the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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