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2018 (7) TMI 847

Extended period of limitation - availment of excess deemed credit - export of the processed man made fabrics - Held that:- Job workers doing processing of fabrics received from merchant manufacturers cannot be held responsible for mis-declaration of .....

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r & Shri S. Nathan (AR) for Respondent(s) ORDER Per: Archana Wadhwa As per facts on record the appellant is engaged in the processing of Man Made Fabrics for and on behalf of Merchant Exporters. The value of the said fabrics was being declared by .....

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re being processed by them and the merchant exporter were availing the deemed credit. 3. Upon above basis, proceedings were initiated against the appellant by way of issuance of a show cause notice dated 25.11.2004 alleging that they had availed exce .....

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r cost was declared by the merchant exporter, the same was adopted by the present appellant who was processing the fabrics on job work basis and the credit was availed accordingly. It is only as a result of the investigations by the Revenue that the .....

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T-MUM 5. After hearing. the. learned AR I find that the demand is raised by show cause notice dated 25.11.2004 for the period 2002 i.e., by invoking the longer period of limitation. The Tribunal in the above referred cases has dealt with an identical .....

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