TMI Blog2009 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessed fabrics at the appellant’s end and thus evasion of duty – assessee submits that submit that the differential duty already stands paid by the merchant-manufacture as such he is not contesting the same – held that - He further submits that the present appellant was not aware of the undervaluation of the grey fabrics at the end of the merchant-manufacturer in which case penalty should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for grey fabrics were being taken into consideration. 2. It is the Revenue's case that the value of the grey fabrics as reflected in the said invoices produced by the merchant-manufacturers was not correct which has resulted in adopting of lower assessable value of the processed fabrics at the appellant's end and thus evasion of duty. 3. The above stand of the Revenue is not being contes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the normal period of limitation. Our attention has been drawn to Instruction No. 10/94 dated 2-5-1994 issued by the Bombay Commissionerate laying down that the xerox copies of each such invoices issued by the merchant-manufacturer must be attached to the declarations filed before the Range Officer. Such xerox copies should be stamped and signed by the merchant manufacturer under his dated signat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended to the processor and the demand has to be held as barred by limitation. To the similar effect is the Tribunal's decision in the case of Vishnu Dyeing Printing Works v. Commissioner of Central Excise, Mumbai reported in 2008 (221) E.L.T. 369 laying down that in the absence of any evidence of collusion between job worker and trader/merchant-manufacturer extended period is not invokable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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