2005 (5) TMI 366

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....pta, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise, Ahmedabad, who has inter alia confirmed duty demands on processor of grey fabrics and imposed penalties on the processor as well as others. The appellant herein is the procurer of grey fabrics from the open market who then sends such fa....

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....ls for following Central Excise formalities on his behalf and furnishing information including the price at which the processed fabrics would be sold by him, for discharging the excise liability and M/s. Singhal Silk Mills agreed to discharge all the liabilities under the Central Excise Act and Rules, as per Notification 27/92-C.E., dated 9-10-1992. No such declaration was filed by the appellant. ....