Judgement

RANGANATH MISRA, J. :- This appeal under S. 35-L, Central Excises and Salt Act, 1944, is directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal upholding the decision of the Appellate Collector of Central Excises, Madras. The short facts relevant for disposal of this appeal are that the appellant manufactures aluminium wire rods out of duty paid E.C. grade aluminium ingots on job basis on behalf of various customers. Between September 1974 and May 1977 it received a sum of more than 6 lakh rupees from customers by issue of debit notes over and above the amounts received under regular invoices. The Excise Authorities came across 966 such debit notes and on the basis thereof called upon the appellant to show cause why that amount which was said to be handling charges should not be added to the invoice price and differential duty thereupon be recovered. The Revenue took the stand that there was suppression of information on the part of the appellant with regard to collection of handling charges and, therefore, the notice was issued under R. 10(i)(c) of the Rules framed under the Act. The Assistant Collector confirmed the demand after cause