1988 (4) TMI 147

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.... Verma, Consultant, for the Respondents. [Order per : K. Prakash Anand, Member (T)J.  - This is a case where respondents have availed production incentive under Notification No. 198/76 dated 16-6-1976. Their base clearances were fixed by the Department on 22-12-1976 and on this basis, the respondents availed of duty concession, in excess of base clearances during the financial year 1978....

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....of M/s. Indequip Chemical Dyes Ltd. it is submitted that Rule 10 applies to a case when the duties or charges were short levied through mis-statement as to the quantity, description or the valuation of the goods on the part of the owner. In the present case, it is stated that there was no such mis-statement, but only wrong fixing of base clearances. The Collector also referred to the decision of t....

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....ment, but there is suppression of fact, as party was no doubt aware of the mistake in the calculation of base clearances. 4. Responding, Shri R.K. Verma, Consultant submits that the respondent's case was always that the base clearances had been correctly determined. There was, therefore, no suppression of fact by the respondents. The so called mistake was pointed out by the department after 4 y....