TaxTMI 
TaxTMI 
1991 (12) TMI 183
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....he goods alongwith the supporting documents. The Assistant Collector of Central Excise, Dibrugarh was satisfied that the average cost of transportation of 0.37 p per sq. mt. on 1 mm thickness basis from the place of removal to that of delivery of the goods, as worked out by the factory was reasonable and therefore allowed the deduction of the same from the normal sale price of such goods sold by the assessee at their sale centre at Bombay. Later on, however, it was found that as per the sale bill an amount of 0.65 p per sq. mt. on 1 mm thickness basis was realised on account of transportation and other local expenses by the buyers as against the approved deduction of 0.37 p, mentioned supra. The Assistant Collector, therefore, finalised the....
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....int has been raised by Shri K. Kumar, learned advocate for the respondents. He submits that the show cause notice is barred by time inasmuch as it has been issued beyond the period of six months which is the time limit spelt out in the third proviso to erstwhile Section 36(2) within which the notice should have been issued. 2.1 To this preliminary objection, the learned SDR, Shri B.S. Ganu for the appellant-Collector has urged that this show cause notice does not seek to levy any duty or demand any short levy or recover any erroneous refund; it is merely a notice to revise the assessable value of the goods which has been fixed at a certain level by the Appellate Collector's order. He submits that there are decisions in his favour that....
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....MDC Press Pvt. Ltd.]; (3)1988 (35) E.L.T. 233 [CCE, Bombay v. Tata Mills Ltd.]; (4)1991 (53) E.L.T. 82 [CCE v. Voltas Ltd.]. The learned advocate has further submitted that Tribunal's decision in RMDC's case, mentioned supra also takes into account High Court's judgment in the case of Triveni Sheet Glass. He has also submitted that some of these judgments are of three Members whereas the judgment of the Tribunal in Order No. 1021/90-A, dated 21-6-1990 has been passed by two Members without noticing any earlier judgments of the Tribunal on this point. The learned advocate submits that the effect of the show cause notice, which is now an appeal before the Tribunal is to demand duty from the respondents although it may notice [sic] terms be....