TaxTMI 
TaxTMI 
2025 (11) TMI 505
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....NALYSIS 16 (I). Whether the value of the duty paid bought out items delivered directly at the buyer's site is liable to be included in the value of the boiler cleared by the assessee from its factory in completely knocked down (CKD) condition, for the assessment of central excise duty? 16 (i). Understanding the nature of Central Excise Duty, in light of the charging provision and valuation of quantum provision under the Central Excise Act, 1944: 16 (ii). Whether the resultant final product of the contract would fall within the ambit of "Excisable Goods"? 30 (iii). Erroneous reliance on Tariff Classification 48 (iv). Inapplicability of the "Utility Test" and the 'part' v. 'accessory' debate 49 (v). Excess collection of excise duty from buyer is no proof of excisability 49 (II). Whether the show cause notice is legal and valid under the extended limitation period as provided under the proviso to Section 11A(1) of the Central Excise Act, 1944? 52 (i). Was there any wilful suppression of facts with an intention to evade payment of duty by the appellant/assessee? 52 F. CONCLUSION 57 1. Since the....
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....assessee cleared the final product boilers in completely knocked down condition (hereinafter, "CKD condition") during the period from 01.04.2000 to 30.06.2000 by paying central excise duty without adding or taking into account the cost of 'essential' bought out 'parts' delivered directly at the site of the buyer. According to the show cause notice, the non-inclusion of the cost of 'essential' bought out 'parts' worth Rs. 14,02,344/- (Rupees Fourteen Lakhs Two Thousand Three Hundred and Forty-Four only) in the value of the final product boiler resulted in undervaluation of the excisable item and a resultant shortfall to the tune of Rs. 2,24,375/-(Rupees Two Lakhs Twenty Four Thousand Three Hundred and Seventy-Five only) in the quantum of central excise duty payable by the assessee. The show cause notice stated that as per the amended Section 4(1) of the Act, 1944, (w.e.f. 01.07.2000), the excise duty was payable with reference to the transaction value of the goods sold to an unrelated buyer and the price charged has to be the sole consideration for sale. According to the show cause notice, since the transaction value as per the contract included the cost of the 'essential' bought ou....
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...., the assessee stated that since the boiler erected at the site and attached to the earth is not 'goods', the same would not be excisable. The assessee also stated that it had not availed any CENVAT credit on the bought out items and that there was no documentary evidence on record to substantiate such allegation. 8. Upon due consideration of the reply of the assessee, the Assistant Commissioner vide Order-in-Original dated 07.12.2005, accepted that the demand of central excise duty on the value of the bought out items was not sustainable. The Assistant Commissioner dropped the demands made in the show cause notice based on the findings which read thus: "It is well settled law that value of bought out items cleared at site by the vendors without bringing the same into the factory premises is not liable to be included in the assessable value of the finished product. It is also well settled law that the boilers erected at site and attached to earth are not 'goods' and hence not excisable. I find that the ratio of the judgments in the case of Mittal Engineering Pvt Works Vs C.C.E. Meerut 1996 (88) ELT 622(SC); Tungabhadra Steel Products Ltd Vs Union of India reported in 19....
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....s not taken before the lower authorities. Further the respondents are paying duty at the time of clearance of boiler from the factory, meaning thereby the boiler is manufactured in the factory and only ease of transportation, the same has been cleared in CKD condition. In these circumstances, we find no merits in this contention. 4. From the facts of the present case the respondent received an order for supply of boiler. The respondent manufactured boiler in the factory and cleared in CKD condition but certain parts were purchased from the market, which were directly supplied at site. These parts are essential parts of the boiler, which are not in dispute, therefore, the decision of the Tribunal in the case of Thermax Babcock & Wilcox Ltd., (supra) held that the value of bought out items received at site and used in the erection of boiler includable in the assessable value of the boiler. The respondent relies upon the decision of the Tribunal in the case of Silson India Pvt Ltd., (supra). We find the facts of the case are different from the facts of present case. In the case of Silson India Pvt Ltd., (supra) there was no evidence on record to show that full boiler has come....
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....e any processing of those either at the site of erection or elsewhere. 18. On the aspect of whether the bought out items were essential parts of the boiler or not, the learned Senior Counsel argued that even at the site of erection, the bought out items did not form part of the boiler, but were fitted onto other machinery/equipments at the site. He argued that such other machinery/equipment on which the bought out parts are fitted onto, are not classifiable under Heading no. 84.02 as boiler but classifiable under Heading no. 84.04 as auxiliary plant for use with boilers, under the Act, 1985. Thus, according to the learned Senior Counsel, these bought out items are neither parts nor accessories of the boiler and hence could not have been included in the assessable value of the boilers. He went on to argue that the CESTAT failed to appreciate that there was no material on record to arrive at the finding that the bought out items were essential parts of the boiler, or that their function, value and description were provided to justify their essentiality. He submitted that the finding of the CESTAT, that the bought out items were essential parts of the final product manufactured by ....
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....was accepted by the Assistant Commissioner and the same is reflected in the form of findings recorded in the Order-in-Original dated 07.12.2005/13.01.2006, wherein the Assistant Commissioner held that the boilers erected at site and attached to earth are not goods and hence not excisable. 23. The learned Senior Counsel argued that the CESTAT's reliance on the order of the CESTAT in Commissioner of C. Ex. v. Thermax Babcock & Wilcox Ltd. reported in 2005 (182) ELT 336 (Tri.- Mumbai) (hereinafter referred to as "Thermax CESTAT" ) is erroneous because in case of Thermax CESTAT (supra), when the order was challenged before this Court in M/s. Thermax Babcock & Wilcox Ltd. v. Commnr. of Central Excise, Pune in Civil Appeal No(s). 3042-3043/2005 (hereinafter referred to as "Thermax SC"), the learned counsel for the Commissioner of Central Excise, Pune had pointed out that, while computing the demands which were raised in the show cause notice, no excise duty was demanded on the bought out items in that matter. 24. Lastly, he contended that the CESTAT committed a serious error in law in not remanding the proceedings to the two lower authorities to examine the question of whether the ....
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....ction under the contract was completed after successful commissioning of the boiler, the value of the bought out items would form part of the transaction value as per Section 4(1)(a) of the Act,1944. 28. He also argued that the cost of the bought out items was recovered by the assessee from the buyer and that the assessee had availed CENVAT Credit of duty by including the duty paid on the bought out items under the head 'Reimbursement of duty' and had recovered the same from the buyer. 29. He further argued that the CESTAT was correct in holding that the bought out items are essential parts of the boiler that was manufactured. The learned A.S.G placed reliance on the distinction drawn by this Court in M/s. Quippo Energy Ltd. v. Commissioner of Central Excise, Ahmedabad-II reported in 2025 INSC 1130, between a 'part' and an 'accessory', and the observation that a part is an integral/constituent component which renders the article complete and functional, i.e. the article would not be able to fulfill its primary function without this component. On the basis of this, he argued that the bought out items were 'parts' of the boiler and not merely its accessories, and that from a fu....
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....onal principles governing the levy of central excise duty under the Act, 1944. 34. It is pertinent to note that central excise duty is a duty on manufacture of goods. A Three-judge Bench of this Court in Union of India and Others v. Bombay Tyre International Ltd. and Others reported in (1984) 1 SCC 467, while discussing the concept of a duty of excise highlighted upon the nature of the tax and observed as follows: "12. We think it is appropriate that at the very beginning we should briefly indicate the concept of a duty of excise[...]. The observations show that while the nature of an excise is indicated by the fact that it is imposed in respect of the manufacture or production of an article, the point at which it is collected is not determined by the point of time when its manufacture is completed but will rest on considerations of administrative convenience, and that generally it is collected when the article leaves the factory for the first time. In other words, the circumstance that the article becomes the object of assessment when it is sold by the manufacturer does not detract from its true nature, that it is a levy on fact of manufacture. In a subsequent case, Go....
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....le goods specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule. Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured, (i) in a free trade zone or a special economic zone and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975). Explanation 1.- Where in respect of any such like goo....
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....ion 4 of the Act, 1944, (as amended w.e.f. 01.07.2000) that was in force at the time of the taxable event in contention, read as follows: "SECTION 4. Valuation of excisable goods for purposes of charging of duty of excise.- (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (a) in a case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value; (b) in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed. (2) The provisions of this section shall not apply in respect of any excisable goods for which a tariff value has been fixed under sub-section (2) of section 3. (3) For the purpose of this section,- (a) "assessee" means the person who is liable to pay the duty of excise under this Act and includes his agent; (b) persons shall be deemed to be "related" if - ....
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....ct to the other provisions of this section, be deemed to be - (a) the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not a related person and the price is the sole consideration for the sale: Provided that (i) where, in accordance with the normal practice of the wholesale trade in such goods, such goods are sold by the assessee at different prices to different classes of buyers (not being related persons) each such price shall, subject to the existence of the other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such class of buyers; (ia) where the price at which such goods are ordinarily sold by the assessee is different for different places of removal, each such price shall, subject to the existence of other circumstances specified in clause (a), be deemed to be the normal price of such goods in relation to each such place of removal; (ii) where such goods are sold by the assessee in the course of wholesale trade f....
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....of removal", in respect of goods removed from the place of removal referred to in sub-clause (iii) of clause (b), shall be deemed to be the time at which such goods are cleared from the factory; (c) "related person" means a person who is so associated with the assessee that they have interest, directly or indirectly, in the business of each other and includes a holding company, a subsidiary company, a relative and a distributor of the assessee, and any sub-distributor of such distributor. Explanation. - In this clause "holding company", "subsidiary company" and "relative" have the same meanings as in the Companies Act, 1956 (1 of 1956); (d) "value", in relation to any excisable goods, - (i) where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of the packing which is of a durable nature and is returnable by the buyer to the assessee. Explanation. In this sub-clause, "packing" means the wrapper, container, bobbin, pirn, spool, reel or warp beam or any other thing in which or on which the excisable goods are wrapped, contained or wound; (ii) does not include t....
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.... must not be confused with the nature of the tax itself. The relevant observation of this Court in Bombay Tyre (supra), reads as follows: "14. We move on now to a different dimension, to the conceptual consideration of the measure of the tax. Section 3 of the Central Excises and Salt Act provides for the levy of the duty of excise. It creates the charge, and defines the nature of the charge. That it is a levy on excisable goods, produced or manufactured in India, is mentioned in terms in the section itself. Section 4 of the Act provides the measure by reference to which the charge is to be levied. The duty of excise is chargeable with reference to the value of the excisable goods, and the value is defined in express terms by that section. It has long been recognised that the measure employed for assessing a tax must not be confused with the nature of the tax...In other words, the measure adopted could not be identified with the nature of the tax." (Emphasis supplied) 40. This Court in Bombay Tyre (supra) also referred to this Court's judgment in D.G. Gouse and Co. v. State of Kerala reported in (1980) 2 SCC 410 which in turn had referred to a passage from Seerv....
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....ent did not alter the essential character of the provision and it continues to remain a provision for prescribing the measure of the tax and not a charging provision in itself. 42. In other words, the 'transaction value' becomes relevant only after the taxable event, i.e. manufacture of excisable goods, is first established. The measure of tax cannot be invoked to prove that what has been produced is excisable. The revenue has, erroneously relied upon the 'transaction value' derived from the 'contract price' to argue that the excise duty on the boiler has to be computed on the basis of the contract price. However, for the revenue to contend that the contract price would become the basis of the 'transaction value' for the purpose of determination of the payable excise duty, it has to first establish that the final product of the contract itself is excisable. 43. Applying the foundational principles set out hereinabove, it is clear that the 'transaction value' under Section 4 of the Act, 1944, merely serves as the basis for computing the quantum of excise duty payable, but cannot determine excisability. It must necessarily be borne in mind that valuation is a consequence of lev....
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...." has not been defined in the Act, 1944. However, through a catena of judgments of this Court, it is now a settled position of law that excise duty is leviable only on 'goods' and that the test of movability is the decisive factor in ascertaining whether an article qualifies as "goods" for the purpose of central excise duty. A Coordinate Bench of this Court in a judgment in M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune reported in 2024 INSC 880, undertook an extensive examination of the expression "goods" under the Act, 1944. After a close examination of the meaning of "goods" under Section 2(7) of the Sale of Goods Act, 1930, Section 2(52) of the Central Goods and Services Tax Act, 2017, Section 2(d) of the Central Sales Tax Act, 1956, Section 2(22) of the Customs Act, 1962, Section 2(i) of the Competition Act, 2002, Section 2(13) of the Motor Vehicles Act, 1988, Section 2(f) of the Micro, Small and Medium Enterprises Development Act, 2006, Section 2(14) of the Bureau of Indian Standards Act, 2016 and Section 2(21) of the Consumer Protection Act, 2019, respectively, this Court concluded that the definition of "goods" under the Sale of Goods Act, 1930 seems to ....
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....ed to it under Section 3(36) of the General Clauses Act, 1897 which states that, "movable property shall mean property of every description except immovable property". 11.3.2 The aforesaid definition categorically indicates that movable and immovable properties are mutually exclusive. Thus, if it is found that these items are not immovable properties, these invariably can be treated as movable properties under Section 3(36) of the General Clause Act and thus will be "goods" within the meaning of Section 2(7) of the Sale of Goods Act, 1930 and hence may qualify as "capital goods" within the meaning of Rule 2(a)(A) subject to fulfilling other conditions mentioned therein. 11.3.3 As to what is immovable property has been explained under Section 3 of the Transfer of Property Act, 1882 which specifies that "immovable property does not include standing timber, growing crops or grass". 11.3.4 It has been also defined under Section 3(26) of the General Clauses Act, though not exhaustively, but in an inclusive manner by providing that "immovable property" shall include "land, benefits to arise out of land and things attached to the earth, or permanently fastened t....
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....ters apparently appear to be fixed on the earth or building, these seem to be immovable properties at the first blush. However, the first appearance may not be decisive to indicate the real character of these items, whether these are immovable or movable properties, as demonstrated by the conflicting views of the two High Courts on this issue. Hence, we need to delve further to arrive at the correct position in law on this issue. 11.7 In order to determine whether any property is movable or immovable, this Court, in the light of the statutory provisions has applied certain principles. It has also been noted that such determination may be done not based on a single test but after applying several criteria on the facts of each case." (Emphasis supplied) 48. We should now look into a few landmark judgments to help us understand when an article would be considered as movable or immovable for the purpose of levying excise duty under the Act, 1944. 49. This Court in Quality Steel Tubes (P) Ltd. v. Collector of Central Excise, U.P. reported in (1995) 2 SCC 372 dealt with the question whether the tube mill and welding head erected and installed by the assessee for m....
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.... Sarabhai Enterprises MANU/SC/0012/1990 : The Court has held in Union Carbide India Ltd. v. Union of India and Ors. MANU/SC/0306/1986 : that even if a good was capable of being brought to market, it would satisfy the test of marketability. The basic test, therefore, of levying duty under the Act is two fold. One, that any article must be a good and second, that it should be marketable or capable of being brought to market. Goods which are attached to the earth and thus become Immovable do not satisfy the test of being goods within the meaning of the Act nor it can be said to be capable of being brought to the market for being brought and sold. Therefore, both the tests, as explained by this Court, were not satisfied in the case of appellant as the tube mill or welding head having been erected and installed in the premises and embedded to earth they ceased to be goods within meaning of Section 3 of the Act. 6. Learned Counsel for the revenue urged that even if the goods were capable of being brought to the market it would attract levy. True, but erection and installation of a plant cannot be held to be excisable goods. If such wide meaning is assigned it would result in bri....
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....machinery assembled and erected by the appellant at its factory site was immovable property as something attached to earth like a building or a tree. The Tribunal has pointed out that it was for the operational efficiency of the machine that it was attached to earth. If the appellant wanted to sell the paper-making machine it could always remove it from its base and sell it. 5. Apart from this finding of fact made by the Tribunal, the point advanced on behalf of the appellant, that whatever is embedded in earth must be treated as immovable property is basically not sound. For example, a factory owner or a householder may purchase a water pump and fix it on a cement base for operational efficiency and also for security. That will not make the water pump an item of immovable property. Some of the components of the water pump may even be assembled on site. That too will not make any difference to the principle. The test is whether the paper-making machine can be sold in the market. The Tribunal has found as a fact that it can be sold. In view of that finding, we are unable to uphold the contention of the appellant that the machine must be treated as a part of the immovable pr....
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....LANT: It shall mean the plant & machinery and equipment for Boiler as specified in Annexure I to VI attached herewith and forming part of the agreement." 55. Clause 2.1 of the contract reads as follows: "2. Scope of Supply: 2.1 The Seller shall design, procure, manufacture, supply of the machinery and equipments for one no. 50 TPH MCR Capacity and 45 Kg./cm2(g) working pressure, bagasse fired boiler as detailed in Annexure I to V annexed to and forming part of this Agreement conformity with the specifications including clarifications and elucidations laid down therein and according to the progressive delivery schedules to be drawn up by the Seller and to be approved by the Purchaser and their authorised inspection agency, so that the plant shall be ready for commissioning within the time provided in clause 4.1 of the Agreement. (Emphasis supplied) 56. Clause 3.1 of the contract reads as follows: "3. CONTRACT PRICE: 3.1 The Sellers agree to design, procure, manufacture, supply of the machinery and equipment for Steam Generating plant and do other work herein mentioned as specified in Annexure I to V annexed to and forming part of th....
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.... the contract price in the following manner free of interest. xxx xxx xxx 13. 1.3. 7.5% (Seven & half Percent) of the contract price of machinery and equipments (mentioned against 3.1 (i) necessary facilities contained in 3.1 (ii) (a) to (f) of the Agreement, i.e. Rs. 27,00,000/- (Rupees Twenty seven Lacs Only.) within 3 (three) months of signing of the Agreement and on fulfilling all the following contractual obligation by the Sellers: [...] b) Placing order, releasing advances and furnishing the order acceptance copies from the concerned vendors for following critical bought out items: * Boiler quality plates for steam and mud-drum * High pressure valves and fittings including safety valves. * ID, FD and SA fans. * Drives for above fans including panels. * Wet Scrubber. * Instrumentation. * Furnace grate. * Feed pumps, transfer pumps and their drives. * All Bagasse Carrier Chain and Drives. * Economizer and Air Pre-heaters. * Soot Blowers AND * Supply of Boiler structural material." (Emphasis supplied) 59. A close reading of C....
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...., bagasse fired boiler'. 61. While referring to Clause 10(j), read with Clause 13.1.3(b) of the contract, we find that the assembly involves civil engineering using fire bricks, fire cement, portland cement, fire clay, asbestos ropes, asbestos sheets and other materials indicating that civil engineering work had to be undertaken in the course of assembling the boiler. The erection and assembly of a '50 TPH MCR Capacity and 45 Kg./cm2(g) working pressure, bagasse fired boiler' cannot possibly be akin to assembling movable equipment or machinery that can exist independently as 'goods'. It is not akin to, for example, affixing a water pump on a residential building with cement, which can be removed without damage. Rather, the process of assembling would involve the integration of massive structures, and piping systems that are aligned, welded, and permanently embedded into the foundation at the buyer's premises. Such process of assembly, erection and installation involving construction materials like bricks, clay, sand, cement, etc. clearly indicate that the resultant product cannot be dismantled into its constituent parts without being substantially damaged. 62. Thus, we find m....
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....the show cause notice itself. We find that the facts on record support the assessee's contention that in its reply dated 13.06.2005 to the show cause notice dated 28.04.2005, it had specifically raised the contention that the boiler on commissioning became immovable property. Materials on record also indicate that the said contention regarding immovability was accepted by the Assistant Commissioner and the same reflects in the finding recorded in the Order-in-Original dated 07.12.2005/13.01.2006 that boilers erected at site and attached to earth are not goods and hence not excisable. Therefore, for the CESTAT to ignore the most central issue, going to the root of the entire dispute, on an erroneous finding of fact, is an egregious flaw in the impugned order. (iii). Erroneous reliance on Tariff Classification 66. At this stage, it is also important to address this issue from one another angle and provide a cautionary note in this respect. The revenue appears to have been swayed by the fact that 'boilers' and 'boiler parts' are listed under Chapter 84 of the Tariff Act, 1985, and therefore seem to have proceeded on the erroneous assumption that all boilers, irrespective of form....
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....he same from the buyer. The revenue has placed reliance on this to bolster its argument that the value of the bought out items should be included in the dutiable value shown at the time of clearance of the boiler. 71. Irrespective of the fact whether the assessee had denied the allegation in its Section 14 statement under the Act, 1944, it is necessary to point out the error committed by the revenue in making such an argument. 72. Even if there is any substance in the allegation that excise duty on the value of the bought out items was collected by the assessee from the buyer, that by itself would not lead to the conclusion that the value of the bought out items must be included in the value of the final product for the purpose of computing payable excise duty. Rather, if the revenue indeed believed that the assessee had collected excise duty from the buyer on the value of the boiler by including the price of the bought out items, the correct course of action for the revenue should have been to invoke the provisions of Section 11D of the Act, 1944, which specifically provides a mechanism for recovery of any amount collected by an assessee from a buyer, by representing as exci....
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....ding of Section 11D of the Act, 1944 it is clear that the failure of the revenue to resort to the statutory recourse available under Section 11D, and instead to seek to justify inclusion of the value of the bought out items in the assessable value of the boiler, reflects an error in application of the law. The invocation of Section 11D would be justified in a case where an assessee has collected any sum purporting to be the excise duty without the authority of law. Consequently, even assuming in arguendo that any excess amount was collected from the buyer under the garb of excise duty, such collection cannot confer excisability on the final product which emerges as an immovable property. The liability of the assessee to pay duty must be determined strictly in accordance with the charging provisions under the law and not on the basis of any purported recovery from the buyer. (II). Whether the show cause notice is legal and valid under the extended limitation period as provided under the proviso to Section 11A(1) of the Central Excise Act, 1944? (i). Was there any wilful suppression of facts with an intention to evade payment of duty by the appellant/assessee? 74. In the pre....
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....und has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if, for the words one year, the words "five years" were substituted." (Emphasis supplied) 76. A bare reading of Section 11A(1) along with its proviso would indicate that ordinarily, notice has to be issued within one year, however the proviso stipulates that the notice can be issued within five years from the relevant date if, the non-levy, short-levy, or erroneous refund has occurred on account of either of the following - fraud, collusion, wilful misstatement or suppression of facts, or contravention of any of the provisions of the Act, 1944 or rules thereunder, with an intent to evade payment of duty. The proviso employs select....
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.... means failure to disclose full information with the intent to evade payment of duty. When the facts are known to both the parties, omission by one party to do what he might have done would not render it suppression. When the Revenue invokes the extended period of limitation under Section 11-A the burden is cast upon it to prove suppression of fact. An incorrect statement cannot be equated with a wilful misstatement. The latter implies making of an incorrect statement with the knowledge that the statement was not correct." (Emphasis supplied) 79. Judged by these principles laid down by this Court on the application of the proviso to Section 11A(1) of the Act, 1944, we find that the assessee is justified to contend that the extended period of limitation could not have been invoked in the present case since the assessee bona fide believed that the bought out items are not to be included in the assessable value of the boiler. A perusal of the show cause notice would show that the revenue itself admits that the assessee had filed the RT-12 returns with the revenue, which means that the revenue had the material particulars on record which it could have acted upon within the ....