https://www.taxtmi.com/caselaws?id=49838 The appellant successfully appealed against duty demand and penalty imposition by the Collector for alleged short payment of duty on fabrics processed. The court found that the misdeclaration of the cost of gray fabrics was not deliberate by the appellant, but rather by the suppliers. The inclusion of brokerage charges and interest was dismissed due to lack of evidence. Duty on shrinkage and charges not included was contested based on the limitation period, but the defense was not accepted. The department's misapplication of the extended period for duty recovery was also rejected. The matter was remanded for duty determination, and confiscation and penalty were deemed unsustainable based on a Delhi High Court judgment. en-us Tue, 30 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49838 The appellant successfully appealed against duty demand and penalty imposition by the Collector for alleged short payment of duty on fabrics processed. The court found that the misdeclaration of the cost of gray fabrics was not deliberate by the appellant, but rather by the suppliers. The inclusion of brokerage charges and interest was dismissed due to lack of evidence. Duty on shrinkage and charges not included was contested based on the limitation period, but the defense was not accepted. The department's misapplication of the extended period for duty recovery was also rejected. The matter was remanded for duty determination, and confiscation and penalty were deemed unsustainable based on a Delhi High Court judgment. Case-Laws Central Excise Tue, 30 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49838