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2016 (12) TMI 91 - CESTAT MUMBAIValuation - fabrics - job-work - mis-declaration of price - extended period of limitation - Held that: - reliance placed on the decision of the case of Lajya Dyeing & Bleaching [2008 (2) TMI 41 - SUPREME COURT], where the declaration made by the merchant manufacturer was not carried out and the Hon’ble Apex Court in such circumstances held that the extended period cannot be invoked. We find that the sole allegation against the appellant for invoking extended period is that the appellant did not file the price declaration not well. It is not the case of the department that no price declaration was filed. Revenue has not shown any authority which required the job workers to file the price declaration lot wise. Furthermore, the show-cause notice relies on the statement of the merchant manufacturer to assert that there was knowledge of mis-declaration. It can be seen from the statement of the appellant that there was no admission of any suppression on their part - appeal allowed on ground of limitation.
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