2018 (1) TMI 1258

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....Govindarajan, AC (AR), for the Respondents ORDER Per: Arachana Wadhwa After hearing both sides duly represented by Ld. Advocate, Ms. Minchu Mariam Punnoose and Ld. AR, Shri S. Govindrajan, AC, we note that the appellant during the relevant period ie., from 2001 -2004 were engaged in the manufacture of paints and thinners, which were being cleared by them to various industrial consumers by....

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....bmitting that demands stand raised by way of SCN issued in July 2005 for the period 2001-04 and as such is barred by limitation. The above plea of the Ld. Advocate is rebutted by the Ld. AR by drawing our attention to the findings arrived at by the lower authorities wherein it stands observed that the appellants have been collected the differential amount by way of commercial invoices. The said fa....

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....s and Measurements Act, 1976 or the rules made there under. Further, Rue 34 of Chapter V of the Standards and Weights and Measures (PC) Rules, 1977 exempts certain categories of commodities from affixing MRP. In the instant case, the paints and thinners were manufactured in bulk quantities of 20 litres based on the purchase orders placed by the industrial consumers and specially packed and cleared....

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....nvoices with intent to evade payment of duty and also misdeclared that MRP had been affixed on containers. M/s. Giridhar had filed declaration with the department mentioning MRP of the goods, suppressing wilfully, with intent to evade payment of duty, the fact that they manufactured and supplied goods for industrial use only." The fact that differential consideration of the goods cleared by the....