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TMI Blog2019 (12) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... il Choudhary, Deputy Commissioner (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Vishnu Dyeing & Printing Works, against M-V/RKS/49-51/2011 dated 15th July 2011 of Commissioner of Central Excise (Appeals), Mumbai - I, pertains to the confirmation of demand of Rs. 6,79,169/- on 'processed fabrics' cleared by them in 1997 and upto May 1998 for having mis-declared the value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the decision of the Larger Bench in Commissioner of Central Excise, Jaipur v. Bhilwara Processors Ltd [2002(146) ELT 455 (Tri.-LB)] wherein it was held that '6. In Sangam Processors it is seen from the statement of facts in para 1 that the traders, namely, Sangam India Ltd. & M/s. Sangam Suitings were declaring the value of grey fabrics sent to Sangam Processors (Bhilwara). But in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view would lead to undervaluation of the grey fabric and as a result the processed fabric. A job worker cannot escape the liability to pay duty on correct valuation of the grey fabric in view of the undertaking given by them under Notification No. 27/92-C.E. (N.T.). We are, therefore, of the view that the Commissioner (Appeals) has erred in allowing the appeal only for the reason that the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions by the ld. Advocate. We find that the ld. Advocate is correct in placing reliance in the case of Jaiprakash Industries Ltd. [2002 (146) ELT 481 (S.C.)] for the proposition that extended period cannot be invoked, where there is a bona fide belief. His submission that having filed the price declaration based upon the declaration given to them by the merchants/traders and also annexed the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusion that the merchant/traders has not declared the correct purchase price. Hence, in the facts and the circumstances of the case, the conclusion arrived at by the ld. Commissioner (Appeals) for reducing the penalties imposed on the other noticees cannot be faulted with. As such, we find that the revenue's appeals are liable to be rejected and we do so.' 6. In view of the above, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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