1997 (7) TMI 427

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....dent. [Order per : T.P. Nambiar, Member (J)]. - This is an appeal filed against the order passed by the Collector (Appeals). In para 3 of the impugned order, he has held as follows :-  "3. I have carefully considered the submissions made by the learned Consultant. I find that the word trailer cannot be construed to be a trailer without tyre in the ordinary and (sic) meaning of t....

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....n of clearance value, the cost of tyres has to be included whether fitted or not, in all cases because in a few cases, tyre is brought by customer, separate price list cannot be approved under provision of Rule 173C of Central Excise Rules. Because of these reasons, the order of the Assistant Collector is correct and therefore, the demand of Rs. 38,772.96 not being time barred, is correct and main....

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.... the factory without fixing tyres. In fact, the appellant could not even undertake the fixing of tyres, as he did not have the necessary tools and the equipment such as Air-Unit, which are essential for fitting tyres on the wheels. This fact is not denied or disputed by the Department. By way of evidence, affidavits of some of the mechanics who were doing the job of fitting tyres independently, af....

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....ause notice was served on 31-8-1985. (III) As a matter of fact, the show cause notice issued by an officer of the rank of Superintendent alleging suppression with a view to evade payment of duty is without jurisdiction when the duty-demand admittedly pertains to the period from April, 1984 onwards and on this account the entire proceedings suffer from an incurable legal infirmity. (IV)&....