TMI Blog2007 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee was not clear about the condition of notification he could seek the assistance of their jurisdictional authorities – as no help was sought by assessee, demand cannot be held to be barred by limitation – personal penalty vacated - E/2951, 3015/2005 - 1655-56/2007-SB (BR) (PB), - Dated:- 26-10-2007 - Ms. Archana Wadhwa, Member (J) [Order]. - 1. Both the appeals are being disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs lying at various stages. As a result of audit objection, it was noticed that the value of stock declared by them was not correct inasmuch as, in respect of under process goods, the appellants had included the processing charges in the value of grey fabrics. Accordingly, proceedings were initiated against them for denial of the excess claimed credit which resulted into an order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lying in the factory either "as such" or "under process" or "as contained in final, product". The enhanced value of such unprocessed goods or fully processed goods which would include the value of chemicals, colour, transportation, profit margin or processing charges etc. was not required to be declared by the assessee. This fact has also not been seriously contested by the learned Advocate inas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar to the Central Excise officers that the value of the unprocessed goods includes the value of processing charges. The suggestion as made by the learned Advocate, require the proper Central Excise Officer, before whom the declaration is filed to undertake the arithmetic calculations so as to find out as to whether the value declared by the assessee is correct or not or is inclusive of processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above fact, it was open to them to seek the assistance of their jurisdictional authorities. Having made no efforts to that effect, I agree with the authorities below that the demand cannot be held to be barred by limitation. 4. In view of the foregoing, I uphold the impugned order as regards confirmation of demand. However, in the peculiar facts and circumstances of the case, I set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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