1997 (11) TMI 219

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....Shri K. Srivastava, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appellant challenges the order passed by the Additional Collector of Central Excise, Vadodara demanding duty of Rs. 47,140.09 and imposing penalty of Rs.1,00,000/- on the appellants. 2. Arguing the case of the appellants, Shri S.D. Gohil, the learned Consultant stated that the appellants wer....

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....v., 1989 alleging suppression, wilful mis-statement and evasion of duty. This charge and the finding of the adjudicating authority sustaining the same is assailed by the learned Consultant who stated that the appellant was guided by the fact that there were several judgments of High Courts holding that in the case of job work activity, the assessable value would not include the cost of free supply....

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....bona fide belief would ring true only if the appellant had declared the fact of their excluding the value of free supply material in computing value of clearances but not having done so and not filing any information before the authorities about the total value of the goods, it was not open to them to raise the plea that they had disclosed all the relevant facts which should have enabled the depar....

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....for us to decide this question with reference to this claim made by the learned Consultant that the show cause notice should have been issued within the 6 months date of the visit of the officers which is stated to be the date of knowledge but the charge of suppression is flurted by the declaration filed by them seeking exemption from licensing requirement disclosing the fact of their being engage....