1993 (4) TMI 136

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....ondent. [Order per : P.K. Desai, Member (J)]. - This appeal is directed against the Order-in-Original No. 13/Demand/91 dated 6-5-1991 passed by the Collector of Central Excise & Customs, Vadodara, confirming the demand for Rs. 38,402.42 on the ground that the appellants had short paid the duty to that extent and was recoverable vide Section 11A of the CESA, 1944. 2. While checking the rec....

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....are of the appellants paying duty only on the conversion charges and not on the assessable value of the goods. It was pleaded that the RT 12 Returns in relation thereto alongwith the invoices were already periodically submitted to the department and were also assesssed and approved and that the invoices produced alongwith the said RT 12 Returns indicated that what they were charging was only for t....

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....act of suppression and has raised the demand beyond a period of limitation of six months by invoking the extended period, which is required to be set a side. 4. Shri Mondal, the Ld. SDR, while supporting the order has pleaded that there are contravention of the statutory provisions and misinterpretation of the notification and intentional diversion of the attention of the authorities in assessi....

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....as the Show Cause Notice has been issued on 1-11-1985 and the demand relates to the period 24-9-1983 to 5-11-1983. Even going by the observation of the adjudicating authority, the fact were made known to the authorities in their RT 12 Returns which were accompanied by the invoice showing charging only of conversion charges and the duty having been paid thereon. In that case, it is not possible to ....