2002 (2) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fans of Chapters 73, 84 of the Central Excise Tariff. On the basis of the intelligence, the department verified the stock and accounts of the appellant and noticed that the appellants did not include the cost of materials supplied free of cost by their customers viz. M/s. TLT Engineering India Pvt. Ltd. It was also noticed that they had realised transportation charges for circulating water piping system cleared to M/s. Gujarat Toruent Engineering Corporation Ltd. in excess of the actual transportation cost incurred. Therefore, the show cause notice was issued on 17-9-98 for the said demands. The demand were therefore resisted by the appellant on the ground that it is barred by time and also that they had not suppressed any facts and all th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the duty by invoking larger period and imposed mandatory penalty under Rule 173Q. 3. In the grounds of appeal the appellant have reiterated their points made before the Commissioner and have also indicated that appellants made available the copies of purchase orders (which contain the particulars of free supplies) to the Range Superintendent during his regular visit. The Range Superintendent on perusal of Purchase Order No. 03/900210/1553/95, dated 19-9-95 wrote to them on 14-1-96 asking for copies of contract agreement. Further they could not furnish the required particulars as they do not have any role or control with the customers and their customers. They contend that since the Revenue had all the material fact for non-payment of dut....