2005 (12) TMI 170

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....air, Member (T)]. - The duty demand is for the period August, 1996 to August, 2000, the demand has been raised and confirmed invoking the proviso to Section 11A of the Central Excise Act. 2. The contention of the ld. Counsel for the appellant is that in the facts and circumstances of the present case, the proviso is not attracted, inasmuch as, the appellant had not suppressed any material facts....

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....t was discharging duty on the assemblies produced by including the cost of each of the components going into the assembly. Wherever there was rejection of components, duty as applicable to waste was also paid. In these circumstances, the full facts about the method of valuation of assembly was known to Revenue authorities. The non-inclusion of the value of rejected parts in the assessable value of....