2010 (9) TMI 793

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.... for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees herein are manufacturers of Ultramarine Blue falling under CET sub-heading 3212.90. They have another unit engaged in the repacking of the goods. The repacking unit received the duty paid Ultramarine Blue in bulk consignment from the main unit and repacked t....

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....learances through invoices raised at the factory gate and had not paid duty on the higher value as declared by the consignment agent, there was a short payment of duty and hence periodical show cause notices were issued to the repacking unit demanding differential duty and proposing imposition of penalty. The notices were adjudicated by the Deputy Commissioner confirming the differential duty dema....

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.... and the show cause notice dated. 1-10-1997 has been received by the assessees on 3-10-97 and the returns for the month of March '97 are to be filed in the month of April '97 and therefore the demand is within the normal period of limitation. 3. As regards the issue on merits, it is the submission of the appellants that when a factory gate price is available for the goods, that should be a....