1999 (8) TMI 352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri Deepak Kumar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured custom made machinery. They received advances ranging between 10% to 30% of the value of the order. This amount was adjusted at the time of final billing. Three show cause notices were issued seeking to recover duty calculated on the quantum of the advances on the ground ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he defence of the assessees that the major demand was barred by limitation. The Collector, however, was of the opinion that the knowledge of the department through the RT 12 returns was not enough and the assessee should have separately written to the department about the invoices. On this ground he dismissed the plea on limitation. On his confirming the total duty amounting to Rs. 63,559/- the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arh 3. We have also heard Shri Deepak Kumar, ld. JDR who supports the impugned order. 4. We have considered carefully the submissions made. On the ground of limitation we find that the Collector was wrong in stating that it was for the assessees to inform separately the fact of their having taken the advances. If the invoices indicating advances formed part of the monthly returns a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al in the case of Grasim Industries Ltd. (supra) this aspect has been brought out in the following words. "6. The goods manufactured by the appellant were tailor made goods. Machine parts ordered by a particular buyer in the event of his failure to pay the price and accept the goods, cannot be passed on to other prospective buyer. In order to cover the risk of a particular buyer failing to take....