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TMI Blog2007 (12) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is a processor of man-made fabrics on job work basis. The dispute in the present appeal relates to the value of the grey fabrics supplied by the traders. In terms of Hon'ble Supreme Court's decision, the value of the processed fabrics has to be arrived at by taking into account the value of grey fabrics received f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above declaration of law but submits that the demand in question is barred by limitation inasmuch as the same was raised vide show cause notice dated 31-5-2000 for the period June 1998. He submits that there is neither any allegation nor evidence on record to show that there was any involvement on the part of the appellant in declaring the lower value of the grey fabrics in the challan. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only M/s. Rupa Dyeing & Printing Mills Pvt. Ltd.; who appears to have received the Gray of similar nature from other Traders at higher declared valuations, as alleged in para 17 of the Show Cause Notice, we cannot find that the processors had any reasons to believe and suspect the declarations and notification 27/92. In any case, even if the processors filed under reason to doubt the same, as all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 27/92 by the Trader when in the milieu of the law, MMF processing trades as understood then and commercial practice at that time was otherwise i.e. during the relevant period 1997-98 to 15-12-1998. We would therefore find no reasons or find ingredients exist to uphold the invocation of the larger period of demand in the facts herein. Duty demands and liabilities to confiscation therefore cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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