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2016 (7) TMI 347 - AT - Central ExciseUndervaluation by way of not declaring correct value of grey fabrics. - job work - it was noticed that the merchant manufacturers were under valuing the grey fabrics sent to main appellant for processing and the main appellant has discharged the duty liability on the value given by the merchant manufacturers and their processing charges. - Held that:- It is seen in this case that the merchant manufacturer had stated the same value of grey fabrics, and the same was declared by main appellant, cannot be held against the main appellant to demand the Central Excise duty from him. In the entire case records, there is nothing to show that the main appellant was aware of the fact that the merchant manufacturers have not stated the correct value of grey fabrics. - demand set aside - Decided in favor of assessee.
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