1996 (9) TMI 306

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.... M. Ali, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  This appeal is directed against the Order-in-Original No. 125/87 passed by the Collector of Central Excise, Cochin directing assessable value of uncompressed Oxygen gas manufactured and supplied by appellants to M/s. West Coast Industrial Gases Limited during the period November, 1977 to June, 1983 to be d....

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....r issued notice dated 8-7-1983 indicating that appellants were collecting, over and above, the declared price amounts under three headings, namely, electricity charges, water charges and licence fee collected by the appellants from M/s. West Coast Industrial Gases Limited and proposing to determine assessable value by including those amounts under Section 4(1)(b) of the Act. The notice was rebutte....

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....ssessable value under Section 4(1)(b) of the Act. After remand the Assistant Collector issued fresh notice repealing the averments in the earlier notice. The notice was not replied to by the appellants. The adjudicating authority, namely, the Collector held that the declared price cannot be regarded as normal price under Section 4(1)(b) of the Act and Valuation has to be made under Rule 5 of the C....

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....esentative is that this is a case of suppression of material facts with a view to evade duty and larger period of limitation of 5 years would be available under the Proviso of Section 11A of the Act. While it is true that dispute about limitation was not specifically raised in the earlier stage, it has been raised in the memorandum of appeal. Ex-facie, the plea is sustainable and should have been ....