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2016 (8) TMI 1319 - AT - Central ExciseMisdeclaration of value of goods - cost of grey fabrics - Held that: - appellant had filed price declaration as required of him as per details given by the merchant manufacturer including the job charges. There is nothing on record to show that appellant was aware of suppression of the prices of the grey fabrics - In the absence of any evidence to point out the role of appellant in suppression of the grey fabrics, the duty liability cannot be fastened on appellant - appeal allowed - decided in favor of appellant.
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