https://www.taxtmi.com/caselaws?id=50067 A job worker cannot be penalised under Central Excise law for undervaluation or misdeclaration made by the trader supplying grey fabrics, absent proof of suppression or intent to evade duty by the job worker. The Tribunal found no evidence that the processor had misdeclared the value, noted that the lesser declaration was attributable to the trader, and observed that differential duty was paid once the correct price was known. On that basis, the penal consequence could not be fastened on the job worker for another party's incorrect declaration, and the penalty was held unsustainable. en-us Wed, 27 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50067 A job worker cannot be penalised under Central Excise law for undervaluation or misdeclaration made by the trader supplying grey fabrics, absent proof of suppression or intent to evade duty by the job worker. The Tribunal found no evidence that the processor had misdeclared the value, noted that the lesser declaration was attributable to the trader, and observed that differential duty was paid once the correct price was known. On that basis, the penal consequence could not be fastened on the job worker for another party's incorrect declaration, and the penalty was held unsustainable. Case-Laws Central Excise Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50067