TaxTMI 
TaxTMI 
2000 (8) TMI 352
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....entioned that the Central Excise Officers had visited the factory premises of the appellants on 17-5-91 and found that the appellants had manufactured/fabricated the above structural items in their factory premises. The statement of the Manager (Purchase) of the appellants' Company was recorded on 17-5-91 itself. The cost of the items was furnished by the appellants under their letter dated 16-7-91 and a Certificate from the Chartered Accountant was furnished in this regard under letter dated 26-8-91. In reply dated 16-2-94 to the show cause notice, among other grounds, it was pleaded in para-7 of the reply that the demand was time barred. The Collector of Central Excise, Meerut, who adjudicated the matter, did not agree with the contention....
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....f Rs. 4,21,378.65 extended period of limitation had been invoked for which in our view, there was no justification. It is seen from the show cause notice dated 6.12.93 that the central excise officers of Division-III, Ghaziabad had visited the factory premises of the appellants on 17-5-91, and noticed that the appellants had manufactured/fabricated three silos, one tank, piping and other structural items at their factory premises. The statement of the Company's Purchase Manager was recorded under Section 14 of the Central Excises Act, 1944, on the spot on 17-5-91 itself. The Purchase Manager in a signed letter on that very date had detailed as how the silos, tank and piping were installed by the Company. It was explained that the processes ....
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....ads mounted on respective places and thereafter covered by aluminium sheets. Works contract were issued for this job. All jobs have been done by the contractors." Two files containing 1380 pages, and one folder and one file containing 240 pages were resumed on 17-5-91 itself (refer page 29 of the paper book). Information regarding the market value was called by the Superintendent of the Central Excise on 21-5-91 and the information was furnished by the appellants under their letter dated 16-7-91 (refer page 33 of the paper book). It was followed by a Certificate from the Chartered Accountant on 26-8-91. 4. It is seen that the show cause notice was issued on 6-12-93 after more than two years after all the relevant information had ....
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....-leviability of duty on the said goods, and that the appellants had intentionally hid the facts that the goods in question were manufactured in their factory, are not substantiated by the facts on record. The stainless steel tank was rolled, welded and lifted at 13.1 Metre high for its installation. Similarly, silos also were erected and welded at 13.1 Metre high. The structurals were of such a nature that their fabrication, erection and installation could not be hidden. 6. We also consider that the way the processes undertaken have been described in letter dated 17-5-91 of the Manager (Purchase) of the party as extracted above in para 3, there could be a genuine doubt in the minds of the appellants that the goods as finally erected....