2008 (1) TMI 773

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....or the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed off by a common order as they arise out of the same impugned order. Appellants - M/s. Shreeji Prints Pvt. Ltd. and M/s. Rachna Art Prints Pvt. Ltd. are processors of fabrics on job work basis. During the period 1996-97 to 1998-99, they processed the ....

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....e find that there is no evidence available on record showing involvement or knowledge on the part of the present processors as regards lower value adopted by the merchant-manufacturers. The original adjudicating authority has recorded that the appellants has failed to ascertain the correct value of the grey fabrics. It is the appellant's contention that the value as reflected in the invoice was ad....

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....e the liability to pay the duty on the correct valuation of the grey fabrics declared by the trader in view of the undertaking given by the notification No. 27/92-C.E. (N.T.). However, Tribunal taking note of that the said judgment held that the same was given in Sept.'02, while the period involved is April'97 to March'98, during which period the Tribunal in series of judgments had clearly held th....