2011 (8) TMI 830

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.... appeal is filed by the appellants namely M/s. Techno Electricals against the Order-in-Appeal No. RJB/M.III/405/03  dated 28.08.2003. 2. Brief facts of the case are that the appellants are the manufacturers of control panels, distributor boards, feeder pillars etc. and are duly registered with the Central Excise authorities. The appellants also supply goods to M/s. Larsen & Toubro Ltd., M/....

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....pose penalties, levy of interest on the appellants. The show-cause notice was adjudicated by the Addl. Commissioner of Central Excise vide order-in-original No. VKT/10/2001 dated 29.11.2001 dropping the proceedings initiated by the show-cause notice. The Commissioner of Central Excise, Mumbai III has reviewed the order passed by the Addl. Commissioner under Section 35E (2) and filed an appeal befo....

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....ce of the Asst. Commissioner, Central Excise in April, 1995 whereas the show-cause notice  in this case was issued on 29th August, 2000 invoking the extended period under Section 11A of the Central Excise Act. He, further submitted that the show-cause notice is clearly hit by the time limitation as they have not suppressed any facts from the department, therefore, the order-in-appeal is requi....

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.... assessable value as per Section 4 of Central Excise Act, 1944. They have also intimated that they will be paying excise duty only on the inputs used by the appellants in the manufacture of final product. We find that this fact of non-inclusion of the cost of raw materials and components supplied by the clients was brought to the notice of the department in April, 1995 itself. Therefore, there can....