1997 (10) TMI 154

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....P. Rao, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The appellants are job workers who are operating under Notification 305/77. They received raw materials from their customer M/s. Buckau Wolf who obtained it from Steel Authority of India (SAIL). As per the provisions of Notification 305/97 the appellants had filed a price list based on the price of the product giv....

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....e demand of duty of Rs. 21,182/- and imposed a penalty of Rs. 5,000/-. 2. After hearing the ld. Counsel for the appellant Shri Prakash Shah and ld. DR Shri K.L. Ramteke, we are inclined to agree with the ld. Counsel's submission that the department has no case for invoking the extended period for demanding the duty because we find that the data regarding the price has been given to them by t....