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2019 (12) TMI 330 - AT - Central ExciseExtended period of limitation - Valuation - processed fabrics - mis-declaration of the value of the ‘grey fabrics’ supplied to them on job-work by their principal manufacturer on the basis of the declaration issued by that manufacturer - filing of the classification list under rule 173B of the erstwhile Central Excise Rules, 1944 - HELD THAT:- In appellant own matter, for identical dispute pertaining to a different period, the Tribunal had extended the benefit of limitation in VISHNU DYEING & PRINTING WORKS VERSUS COMMISSIONER OF C. EX., MUMBAI [2007 (9) TMI 157 - CESTAT, MUMBAI] which was upheld by the Hon’ble High Court in COMMISSIONER VERSUS VISHNU DYEING & PRINTING WORKS [2008 (8) TMI 896 - BOMBAY HIGH COURT] where it was held that invocation of extended period for the confirmation of demand against the present appellant is not available to the revenue in the absence of any evidence to show that the appellant had colluded with the merchants/traders in giving wrong declaration of the price. The appeal is allowed on the claim of limitation.
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