2014 (1) TMI 310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (AR), for the Respondent. ORDER Heard both sides extensively on the stay petitions. 2. The appellants are manufacturers of pig iron and MS billets and selling their products partly ex-factory and partly through consignment agents. On the basis of some report received from the Commissioner of Customs & Central Excise, Surat relating to one of the consignment agents, investigation was condu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll discount charges and interest for delayed payments. These extra amounts allegedly collected by the agents are not received by the appellants. Therefore, the demand of duty of excise including the said amounts collected by the consignment agents is not justified. He further submits that in the facts and circumstances of the case, invocation of extended period of limitation is also not justified.....