TMI Blog2016 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... own any authority which required the job workers to file the price declaration lot wise. Furthermore, the show-cause notice relies on the statement of the merchant manufacturer to assert that there was knowledge of mis-declaration. It can be seen from the statement of the appellant that there was no admission of any suppression on their part - appeal allowed on ground of limitation. - Appeal No. E/1974 & 1995/06 - Order No.A/93981-93982/16/EB - Dated:- 22-11-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms.Aparna Hirandagi, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER Per Raju 1. The appellant M/s.Parekh Prints are job workers engaged in processing of fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said order, the appellant company M/s.Parekh Prints and its partner Shri Bharat Parekh are in appeal before the Tribunal. 2. Learned Counsel for the appellants argued that only penalty has been imposed on the appellant and the order of Commissioner (Appeals) had not confirmed any duty on the appellants. Therefore, no penalty under Section 11AC can be imposed on the appellants. She further argued that there was no role whatsoever of the appellant in mis-declaration of value and therefore, extended period of demand cannot be invoked against them. It was argued that neither show-cause notice nor in the impugned order brings out any facts. She further argued that since no duty has been confirmed against the appellant company, no penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by the appellants (3) and (4) i.e. M/s.Richefabs Synthetics (India) Pvt. Ltd and Shri Rakesh Dilipkumar Jain that because of yarn prices, the value of gray fabrics was shown higher by the supplier of gray fabrics. I also do not accept the contention of issue of debit notes. I find that all these are afterthoughts and have been created just to suppress the fact of mis-declaration. 6. In the aforesaid view of the case, facts and law I pass the following orders: a) I confirm the duty of ₹ 92,927/- and the amount of deemed credit which is payable and should be paid by M/s.Riechefabs Synthetics (India) Pvt. Ltd. immediately. It can be seen that the final order passed, it is not clear from para 6 (a) as to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the sole allegation against the appellant for invoking extended period is that the appellant did not file the price declaration not well. It is not the case of the department that no price declaration was filed. Revenue has not shown any authority which required the job workers to file the price declaration lot wise. Furthermore, the show-cause notice relies on the statement of the merchant manufacturer to assert that there was knowledge of mis-declaration. It can be seen from the statement of the appellant that there was no admission of any suppression on their part. 7. In view of the above facts and relying on the decision of the Hon ble Apex Court in the case of Lajya Dyeing Bleaching (supra), the appeals are allowed on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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