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K.SANKARARAMAN, G.A.BRAHMA DEVA
Hindustan Development Corporation Ltd. – Appellant
Versus
Collector of Central Excise, Calcutta – Respondent
Per K. Sankararaman - These are two appeals filed by M/s. Hindustan Development Corporation Limited filed against orders dated 21.6.89 and 15.6.89 passed by Additional Collector of Central Excise, Calcutta-I Collectorate holding that they were liable to pay duty on the goods manufactured by them namely, Railway Points and Crossing after including in the assessable value the inspection charges paid by their customers, Railways to M/s. Rail India Technical and Economic Service Limited (RITES). As the appellants had not included such inspection charges in the assessable value of their products and had not disclosed the same in their Price Lists and suppressed the fact that inspection charges would be paid by the Railway Board the extended period under Section 11A of the Central Excises and Salt Act, 1944 was held to be correctly applicable. Accordingly duty demands of Rs. 1,07,277.56 and Rs. 1,37,599.03 were confirmed by him in the two adjudication orders. As the issue involved in both the appeals is common and they were argued together by both the sides, we are passing this common order.
2. Shri K.K. Kapoor, learned Consultant appeared for the appellants. He submitted that the ma
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