2004 (10) TMI 534

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....th, Advocate, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.The Hon'ble Supreme Court vide order dated 11th February, 2004 [2004 (165) E.L.T. 134 (S.C.)] remanded the matter to the Tribunal only on the issue of limitation. On merit, Hon'ble Supreme Court decided against the appellant. 3.The Hon'ble....

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....al. In the circumstances, we think it is appropriate for the Tribunal to examine the matter whether the statement made by the appellants in the price lists are correct and what the effect thereof would be. In the circumstances, we set aside the order made by the Tribunal and remit the matter for examination only on the question of limitation and penalty. The appeal is partly allowed to the exte....

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....ock is to be maintained regarding the regulators. The appellants were clearing the fans and regulators under separate invoices, which is known to Revenue, therefore, no suppression can be alleged against the appellant.  5.The contention of the Revenue is that the appellant had not declared in the price list that they were clearing fans without regulators and the price of regulators is not ....

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....r permission to bring duty paid regulators in the factory and that permission was given vide letter dated 13-12-84. In these circumstances, as the appellant had declared in the price list rightly in respect of fans without regulator which they were manufacturing and they were also clearing fans and regulators under separate invoices. The Revenue was also aware that appellants were bringing regulat....