2001 (1) TMI 384

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....lant. Shri Karnail Singh, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of printed circuit boards. Special tools are required to print circuits on copper clad laminated sheets. Since the circuit vary in design depending upon the end use punches are separately needed for each kind of circuit. In each case therefore where an order ....

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....ed by limitation. There were decisions of the Tribunal earlier holding that such cost was includible and the appellant could have reason to believe that cost was not includible. We agree that it is possible to hold such view. We however, distinguish between the possibility of the fact of holding such view, and a person actually holding that view. The Commissioner records that the appellant did not....

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....efore we do not find it possible to say merely because there was decisions of the Tribunal it supports the appellant's view. The appellant did not disclose the fact to the department. We therefore accept that the extended period of limitation contained in the proviso under sub-section (1) of Section 11A will apply. 4. It is next contended that, going by the Larger Bench decision it is only....