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2009 (1) TMI 248 - AT - Central ExciseJob Work – undervaluation of goods - It is the Revenue’s case that the value of the grey fabrics as reflected in the said invoices produced by the merchant-manufacturers was not correct which has resulted in adopting of lower assessable value of the processed fabrics at the appellant’s end and thus evasion of duty – assessee submits that submit that the differential duty already stands paid by the merchant-manufacture as such he is not contesting the same – held that - He further submits that the present appellant was not aware of the undervaluation of the grey fabrics at the end of the merchant-manufacturer in which case penalty should not be imposed upon them – demand beyond the normal period of limitation dropped – demand within the normal period of limitation confirmed – interest and penalty waived.
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