2010 (5) TMI 274

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....appellants under dealers invoice and the appellant in turn took MODVAT credit on the raw materials and manufactured the above mentioned goods and cleared them to Balmer Lawrie on payment of duty. M/s. Balmer Lawrie were paying labour charges for furnishing the containers and also paid a fixed amount of Rs.50,000/- per month towards services enumerated below, rendered by the appellants:- (a) provide covered space of a minimum area of 2000 sq. ft. for the purpose of storage of materials; (b) provide open space of a minimum area of 12,500 sq. ft. including electrical power upto a maximum of 5HP for taking up furnishing work of housing containers/insulated containers etc.; (c) provide all necessary facilities including manpower and per....

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....st and imposition of penalty. The notice was adjudicated by the Deputy Commissioner confirming the demand raised, together with interest, and imposing penalty equal to duty. The Commissioner (Appeals) rejected the contention of the assessees regarding non-inclusion of the charges and the contention that the demand was barred by limitation as the assessees were under a bonafide belief that they were not required to include the charges in the assessable value and that there was no intention to evade payment of duty and further in any event, for the period post-August 1996 when everything came into the knowledge of the Department as all statements were recorded in this month, the allegation of suppression post-August 1996 could not be sustaine....