2004 (9) TMI 224

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..... at length. Shri V Sridharan, ld. Advocate appearing for the appellants states that the brief facts of the case are as under :- "The appellants are engaged in the manufacture of "slotted angles, panels, cladding sheets, partition plates, corner plates, label holders, panel guards and sectional panels" from 1978. Apart from the manufacture of above items, the appellants also trade in items such a .....

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..... he cost of the fabrication at the site of the customers for assessment purposes. The ld. Advocate contends that the department was all along aware of the facts that the appellants cleared parts of steel furniture from their factory and also obtained bought out items directly from the market and fabricated the impugned furniture at the site of the customers. He mainly argues that since the departme .....

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..... ntention that the extended period of time is applicable for raising the entire demand on account of such wilful mis-statement and suppression of the facts relating to manufacture and supply of the impugned furniture. 4. After hearing both sides and perusal of the case records, we are of the view that since the appellants have manufactured and cleared major parts of the impugned furniture from th .....

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