1998 (6) TMI 294

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..... Premkumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The issue involved in the instant appeal is whether the value of Malleable Cast Iron Inserts (M.C.I. Inserts in short) supplied free of cost by Indian Railways and used by the appellant firm in the manufacture of their final product, Pre-stressed Monoblock Concrete Sleeper manufactured and cleared for hom....

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....f the instant case and as such, he has nothing to argue on merits. However, learned Advocate defended the appellants on the point of limitation. He submitted that the show cause notice has been issued on 1-8-1991 for the period from 11-5-1988 to 31-3-1991. As such, the same is beyond the normal period of limitation of six months as provided under Section 11A(1) of the Act. Elaborating on his argum....

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.... Indian Railways and their utilisation in the manufacture of final product was never disclosed to the Department. He submits that in the absence of such a vital information which was withheld by the appellant firm, the Department cannot be expected to know the same on its own. Accordingly, he submits that the larger period has been rightly invoked by the adjudicating authority by observing that su....

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.... for the purposes of correct assessment. It is apparent from the contract with the Railways and it is not disputed also by the appellants that the M.C.I. Inserts are supplied free of charge to the assessee and the value shown in the invoices by the assessee has not included the cost of M.C.I. Inserts. The manufacturing cost of complete sleeper cannot be conceived without taking into consideration ....