2003 (6) TMI 240

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....e Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of iron and steel drums and containers. The said manufacturer is on job work basis for M/s. IOC Ltd. The present appeal relates to the demand for duty short-levied on account of alleged undervaluation of the containers so manufactured and supplied to IOC Ltd. The de....

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....ubmitted that, in such a situation, where facts were known to jurisdictional authorities and those authorities had initiated action again to recover the alleged short-levies, there was no justification in the Commissioner to invoke the extended period as provided in the proviso to Section 11A and demand duty for the period of 5 years. During the hearing of the case, the learned Counsel for the app....

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....no ground for treating the show cause notices which were issued during the normal period as having lapsed. He also pointed out that such a course would lead to loss to revenue, since the appellant's Cost Accountant himself admitted the short-levy on account of improper calculation of assessable value. 4. We have perused the records and have considered the submissions made by both sides. Th....

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..... Commissioner or Asstt. Commissioner for the periods of 1995 to 1998. Despite our making written submissions against each of the show cause notices, none of them were either heard or decided. As such, we had no opportunity to obtain an acceptable solution to the instant disputes in determining the assessable value of manufactured empty metal containers out of Cost of Production through the adjudi....