TMI Blog2001 (5) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... l) The appellants were not present in spite of notice. The record shows that they have continuously failed to appear in spite of notices. This appeal is therefore, being disposed of on perusal of the records and after hearing the departmental representative. 2. The appellants undertook processing of grey man made fabrics supplied by traders. Duty was paid on the cost construction foumula b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties on the present appellants as wells as on 10 traders appeal by the present appellants is directed against the confirmation of the duty and imposition of penalty as well as confiscation of the land, building etc. 3. During the course of hearing before the Commissioner, the Supreme Court judgement in the case of M/s. Ujagar Prints Others vs UOI [ 1988 (38) ELT 493 ( S.C. )] was cited. He, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were cleared from the processors' factory would not be taken into account for calculation of short levy. It was claimed that for the extended period to apply, the fraud etc. or misdeclaration had to be committed by the manufacturer. The show cause notice itself states that the wrong declaration was made by the owner of the grey fabrics and therefore, the extended period would not be invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if there is a mis-declaration on the basis of the data given to him, the extended period under Sec.11A could not be invoked. We find this submission to be valid and legal. We also find that in showing that the grey fabric was undervalued, a number of assumptions have been made which may not be the basis for calculation of differential duty. 6. In view of the above analysis, we find that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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