Appellant Faces Duty Demand for Not Including Coating Material Value in Pipe Assessments, Alleged Suppression of Facts Involved.

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....Demand of differential duty - If the appellant had availed cenvat credit in respect of the coating material and did not include the value of the coating in the assessable value of the pipes and this fact was not specifically intimated to the Department, it would amount to suppression of the relevant facts - AT....