TaxTMI 
TaxTMI 
1998 (3) TMI 358
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....der per : V.K. Agarwal, Member (T)]. - The issue involved in the appeal filed by M/s Metal Containers (P) Limited is whether cost of PP Caps supplied along with the metal containers but separately is includible in the assessable value of the containers. 2. Shri V.K. Punwar, Executive Director of the appellant contended that the Assistant Collector was not competent to adjudicate the m....
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....y averment namely suppression of fact or mis-statement of fact made in the show cause notice will not affect the jurisdiction of the Deputy Commissioner and the act of proposing demand under Section 11A was fully within his jurisdiction. Shri Ali also referred to the decision in the case of Nichrome Metal Works v. Collector of Central Excise, Pune - 1996 (88) E.L.T. 448 (Tribunal) in which it was ....
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....if the suppression of fact has been invoked. It is not the case of the appellant that show cause notices were issued for a period beyond six months. As far as the question of inclusion value of PP Caps in the value of the metal containers is concerned, we observe that the Commissioner (Appeals) has observed in the impugned Order-in-Appeal that the appellants may not have manufactured PP caps thems....