TaxTMI 
TaxTMI 
2006 (3) TMI 608
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....r]. - M/s. Lakshmi Card Clothing Manufacturing Company Private Limited are engaged in the manufacture of Textile Machinery parts (Chapter 84 of the CETA Schedule) and Alloy/Non-alloy steel wires (Chapter 72). They have a few manufacturing units. Unit I (at Coimbatore) is the appellant. During the material period, they received round steel wires from Unit III (at Pollachi) and manufactured profil....
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.... under Rule 57 E of the Central Excise Rules, 1944, which was allowed by the jurisdictional Assistant Commissioner. The Assistant Commissioner's order was reviewed. The first appellate authority allowed the appeal of the department. Hence the present appeal. 2. I have examined the records, which include a report dated 2-12-05 of the Joint commissioner of Central Excise (Review), Coimbatore a....
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....ation of additional amount of duty having been paid by Unit III, Unit I revised their valuation and paid the differential duty. In fact, both payments, admittedly, took place on the same date. The respondent would still plead that Unit I suppressed raw material cost at the time of original payment of duty on the profiles. It appears from the facts and circumstances that suppression, if any, was in....