1996 (5) TMI 270

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.....K. Biswas, SDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Briefly stated facts of the case are as follows : 1.2 The appellants herein supplied to railway electrification department of Indian railways grooved copper contact wire (G.C.C. Wire) and dropper wire falling under erstwhile Tariff Item 35B during the years, 1982-83 to 1984-85. The appellants were the ....

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....he department and alleged by the department that the appellants herein had indulged in suppression of following elements for determining the cost of raw materials as given by the railway to the appellants. (i) freight and insurance charges incurred for carrying the raw materials from factory of origin or, from M.M.T.C. Godown to the factory premises of the said Company, (ii) actual price of raw....

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....nd the penalty of Rs. 10,000/- was also imposed on the appellants herein. Hence this appeal before the Tribunal. 4. Ld. Advocate, Shri N. Mukherjee, has submitted that allegation of suppression of facts and wilful mis-statement is not at all borne out by the aforesaid facts and circumstances of the case. Price list was duly submitted along with the contract entered into between the appella....

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....ermediatory so far as the declaration of cost of raw material is concerned. Allegation of wilful mis-statement and suppression of facts cannot be laid at their doors. Since the show cause notice has been issued on 21-10-1986 for the period of 1982-83 to 1984-85, the show cause notice is entirely time barred, and, therefore, the demand duty should be set aside. 5. Opposing the contention of....