TMI Blog2018 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... terial was wrongly intimated by the principal to the appellant. Time limitation - Held that:- In this case, the appellant were very much in the knowledge regarding the actual cost of the raw material which is appearing in the bills of entry. Therefore, even if the principal have intimated the wrong figures of raw material cost, the appellant by taking reasonable steps, could have found out the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of cost data provided by the principal. On investigation, it was revealed that the principal have provided incorrect data of cost accordingly, the goods were undervalued. The department has issued demand of differential duty which was confirmed by the Adjudicating Authority. On an appeal filed by the appellant before the Commissioner (Appeal), who upheld the order-in-original and rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following judgments:- (a) CCE vs. Lajya Dyeing Bleaching Works 2008 (224) ELT 345 (SC). (b) Nikharka Dyg. Ptg. vs. CCE 2006 (193) ELT 307 (Tri. Mumbai). (c) Shreeji Prints Pvt. Limited vs. CCE, Surat 2008 (231) ELT 171 (Tri. Ahmd.) (d) Vishnu Dyeing Printing Works vs. CCE 2008 (231) ELT 369 (Tri. Mumbai) (e) Madhu Tex Industries Limited vs. CCE 2009 (246) ELT 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cost of raw material was wrongly intimated by the principal to the appellant. Now the only issue is of limitation. We find that the appellant have been availing Cenvat credit on the strength of bills of entry of raw material belonging to principal. In this case, the appellant were very much in the knowledge regarding the actual cost of the raw material which is appearing in the bills of entry. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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