2001 (8) TMI 415

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....alani, Advocate, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeals are against the order of the Commissioner (Appeals) holding that Vishnu Dyeing and Printing Works was liable to pay the duty short levied on fabric that it processed and cleared between April, 1997 and May, 1998, imposing a penalty under Rule 209A on Haresh C.....

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.... department since there was no suppression by him of the cost of the grey fabrics. He says (in Paragraph 14) "After careful consideration, I find that admittedly the value of grey as alleged to have been mis-declared was so declared as per the declaration given by the merchant manufacturer.... The charge of suppression therefore cannot be fastened on M/s. Vishnu Dyeing & Printing Works or its part....

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....r to resolve one of the two contradictory stand that he adopts. We agree with the Counsel for the manufacturer that the same course of action should be followed in this appeal. We would like to make two observations. The first relates to the contention of the Counsel for Haresh Gidwani that, the processor had paid duty on the total of the job charges and processing charges (which should include hi....

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....stion by us that he has been engaged in the business for 25 years. He also accepts that the appellant received processed fabric not only from H.C. Gidwani but other processors. He accepts that the appellant, like any other processor, examined the fabric that he received for defects etc. also in order to select appropriate chemical and processes that will have to be undertaken. It appears to us to ....