1997 (12) TMI 283

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....e Rules, 1944. 2. Arguing the case of the appellant Shri Mohan Raghavan, Deputy General (Excise) of the appellant company stated that the demand relates to the packing charges which have been charged by them from their customers on account of packing in the form of wooden crates in which their goods, namely IC engines were supplied from their sale depot or warehouse in Bombay where they had been moved from their factory in another part of Bombay (Kandivilli). From their factory these IC engines are moved in transport lorries without packing and when the sales are effected at their warehouse or depot, the wooden crates are provided as per the requirement of their customers. This packing is not part of their sale package but is entire....

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....se notice issued in August, 1988 related to the period July, 1983 onwards and that invoked the extended period. It was contended that the longer period beyond six months was not invokable in the present case as there was no allegation of suppression or wilful mis-statement on their part. 3. Resisting the arguments of the learned representative of the appellant-company, Shri M. Ali, learned DR pointed out that the department was not in the know of the appellant recovering extra amounts over and above the declared price of their goods. It has come out clearly in the order that such recoveries were made separately and subsequently which would point to the said amounts not being indicated in the relevant invoices. He contended that as h....