2001 (10) TMI 224

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....a, Member (J)]. - Both these appeals are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals) involving identical issue. Vide the impugned orders the following demands of duties have been confirmed.   S.C.N. No. & date Name of the appellant Period Amount of demand 1. V(3) (1703) 20/ Demand/97/2208 dt. 8-5-97 M/s. Mo....

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....n of differential demand of duties by adopting the price fixed by the Government of Bihar as the assessable value under the provisions of Section 4. The said show cause notices culminated into the orders passed by the Asstt. Commissioner. Appeal against the above orders did not succeed before Commissioner (Appeals). Hence the present appeals. 3. We have heard Shri S.N. Srivastava, ld. adv. for ....

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....sued on 1-4-97 for the period 5-4-96 to November 1996 and as such the same is barred by limitation. The show cause notice does not allege any suppression on the part of the appellants in the absence of which extended period cannot be invoked against them. 5. Ld. SDR appears for the Revenue and reiterates the findings of the authorities below. 6. We have considered the submissions made before....

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....e paid on such maximum prices irresponsive of the actual price at which it is sold. 7. We therefore find no infirmity in the views taken by the authorities below. 8. However, as regards the show cause notice dated 1-4-97 issued in the case of M/s. Motihari Chini Udyog confirming demand of duty of Rs. 1,42,341/- for the period 5-4-96 to November, 1996, it is seen that there is no allegation o....