2007 (7) TMI 479

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....the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in dispute in the present appeal is whether demand of duty of Rs. 1,98,948/- raised in the show cause notice dated 16-6-1998 for the period 5-6-1993 to 30-3-1994 on aluminium collapsible tubes by inclusion of the charges for cleaning and capping paid by M/s. Glaxo India ....

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....lue of the tubes and Central Excise duty was paid on  such charges. 3. We have heard both sides and find merit in the contention of the appellants that finding of suppression with intent to evade payment of duty cannot be sustained against them in the light of the Bombay High Court decision in Extrusion Processes Pvt. Ltd. v. UOI - 1987 (31) E.L.T. 866 (Bom.) and the Tribunal's decisi....