1998 (8) TMI 263

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..... Aruna Gupta, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  This is an appeal against Order-in-Original No. 38/90, dated 28-11-1990 passed by Collector of Central Excise. The period of dispute is from July, 1985 to June, 1986 involving a duty amount of Rs. 86,920/- on Plain Paper Copiers falling under Heading 90.09. The issue is originated through a show cause not....

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....part from "Freight" are clearly mentioned. He furhter submits that there is no allegation that the price-list was submitted by suppressing any information. These price-lists were filed and approved as per normal procedure. He further submits that there is no other evidence led in the show cause notice barring the reference to this balance sheet to support the invoking of the extended period. He su....

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....ows that it is for handling charges. The entire show cause notice is on this ground. We have also perused the balance sheet which has been extracted supra. The balance sheet clearly mentioned freight and insurance and, therefore, the allegation in the show cause notice on this ground also does not appear to stand. We also note that a balance sheet is a financial document of a company which include....