1997 (5) TMI 134

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....Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing but sent a request for decision on merits. We have heard Shri H.K. Jain, SDR and perused the papers. 2. Appellant is engaged in the manufacture of pipes and undertakes contracts for manufacture and supply of pipes and transport and laying of pipe lines according to the schedule....

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....etween the cost shown in the price lists for transport and joining of pipes and laying pipe lines and the actual cost incurred in that regard. Appellant resisted the notice on several grounds. However, overruling the contentions of the appellant the Additional Collector confirmed the duty demand amounting to Rs. 7,322.19. He also imposed penalty of Rs. 7,000/- under Rule 173Q of the Central Excise....

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....d on that basis. There is no case propounded in the show cause notice that the value of pipes was deliberately suppressed by shifting a part of the value from the pipe to the cost of transport and joining of pipes and laying pipe lines. The show cause notice proceeded on the basis that while it will be legitimate for the appellant to derive profit in the adventure of supply of pipes appellant cann....