1985 (9) TMI 210

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.... Advocate, for the Appellant. [Order].  - This is an appeal filed by M/s. Subramanian and Co. Khoresalia against the order No. D/95/04 dated 5-1-1985 passed by the Assistant Collector of Central Excise Div. I, Baroda confirming a demand of Rs. 2,76,033.60 adjudged by him as recoverable from the appellants. I have carefully gone through the appeal memorandum, the order appealed against a....

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....ated 14/16-5-1984 demanding duty of Rs. 2,76,033.60 on the value of inserts fixed in sleepers and cleared to the Railways during the period 1-4-1983 to 30-4-1984. The learned Advocate urged that the demand issued beyond the period of six months is time barred as the appellants had not suppressed any facts whatsoever from the dept. as well as the contracts were seen by the dept. officers. The appel....

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....benefit of Notification No. 120/75 can be availed in respect of contract price when there is nothing to show that the contract made between the assessee and the purchasers were in any way influenced by any commercial, financial or other relationship. Therefore, the appellants are entitled to avail themselves of assessment at the invoice price in terms of Notification No. 120/75 in the instant case....