https://www.taxtmi.com/caselaws?id=34783 The Tribunal found in favor of the appellants, ruling that the demand for duty, interest, and penalty was barred by the limitation period. The appellants, job workers processing fabrics, were not held liable for undervaluation as they relied on declarations from traders without evidence of collusion. While duty was confirmed, interest and penalty were waived due to the limitation constraints and lack of evidence of wrongdoing by the appellants. The judgment emphasized adherence to procedures and legal precedents in addressing issues of undervaluation and job worker liability. en-us Tue, 13 Jan 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34783 The Tribunal found in favor of the appellants, ruling that the demand for duty, interest, and penalty was barred by the limitation period. The appellants, job workers processing fabrics, were not held liable for undervaluation as they relied on declarations from traders without evidence of collusion. While duty was confirmed, interest and penalty were waived due to the limitation constraints and lack of evidence of wrongdoing by the appellants. The judgment emphasized adherence to procedures and legal precedents in addressing issues of undervaluation and job worker liability. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34783