1996 (7) TMI 600

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....ough sale depot as is in excess of the duty actually paid by them at the time of removal of such goods from the factory will form part of the assessable value and they are liable to pay differential duty on that amount the appropriate rate. (2) Assistant Collector, Central Excise, Ranchi will scrutinise the correctness of the statistical data furnished by the assessee at the time of personal hearing vis-à-vis the data on which the demand notice has been based and, if necessary, the amount of duty payable by them will be re-quantified by him for which relevant documents will be supplied by the assessee to the Assistant Collector within a month of the receipt of this order. (3) Duty liability of the assessee will be r....

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....rom 7.4.1981 to 29.1.1982. Again, by way of another letter dated 27.9.1982, they gave to the Department invoices dated 1.2.1982 to 31.3.1982 and from 1.4.1982 to 27.8.1982. In their letter dated 31.3.1983, they had also submitted bills/invoices for the period 18.3.1982 to 24.1.1983. Further, in their letter dated 7.5.1984, they had also submitted the bills dated 4.4.1983 to 31.12.1983 and 2.1.1984 to 31.3.1984. 4. Learned Consultant, therefore, urges that the fact of charging of a higher duty from the customers was known to the Department during all these years from 1982 to 1984. Therefore, the allegation of fact of suppression cannot be sustained against the appellants. Consequently, the show cause notice is barred by time. 5. On the....

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....f the provisions of this Act or the Rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of Section 11A(1) would apply as if for the words, "six months", the words, "five years" are read i.e. within five years from the relevant date of payment i.e. date of clearance, for issue of a show cause notice is issued. In terms of Section 11A(3), relevant date in the present case would mean date on which duty is to be paid under this Act or the Rules made thereunder; in other words, the date on which the goods have been cleared from the factory. In other words, if there is any suppression of fact at the time of clearance of the goods and duty has been short-paid on account of such a suppression by a....