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TMI Blog2010 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in the show cause notice reading as under : Shri Punjabi admitted that the value of grey fabrics as shown in the aforesaid bills was correct and higher compared to the value declared for the fabrics processed from such grey fabrics. He also agreed to pay the differential Central Excise duty on the revised assessable value, in all such cases where the department is in possession of such gre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bills showing higher value, after taking into account the actual grey value as per the grey bills. However, he added that M/s. Madhu Tex Industry have paid duty on the lower assessable value on the basis of instructions from the Merchant Manufacturers. They were under the impression that whatever documents/bill are submitted by them were in order. On security of the record of assessee, 88 Grey B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the appreciation of evidence. Apart from this, the Tribunal has also taken into account the law laid down by the Apex Court in the case of CCE, Mumbai v. Lajay Dyeing & Bleaching [2008 (224) E.L.T. 345 (S.C.)], subsequently followed by the Tribunal in the case of Vishnu DYG & PTG Works [2008 (221) E.L.T. 369 (T-Mum). In the above view of the matter, no substantial question of law is involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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