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TMI Blog2009 (10) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Palayam Textiles Processors hereafter, also PTP, undertook processing of grey fabrics such as dyeing, washing, bleaching, etc. They paid duty on the processed fabrics based on the landed cost of raw material plus job charges. Investigation undertaken by the authorities revealed that during the period January, 2000 to July, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the duty had been short paid initially by suppression of facts, fraud, etc. and the same had not been paid at the time of clearance of the impugned goods. 2. In the appeal before us, it is submitted that the Commissioner (Appeals) passed the impugned order without applying his mind and had reproduced the order of the original authority. The short payment had occurred due to thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's bonafide belief , longer period under Section 11A of the Act could not be invoked to demand the duty short paid. 3. We have heard both sides. 4. We have carefully considered the case records and rival submissions. There is no dispute that different Benches of the Tribunal had held different views on the method of computation of value for payment of duty on processed fabrics manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the circumstances, we hold that the appellants had entertained a bonafide belief that the wrong method they followed for computation of value was correct. Therefore longer period could not have been validly invoked to confirm the impugned demand. Accordingly, we allow the appeal filed by the assessee in part and direct the original authority to compute the liability of the assessee for the no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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