2008 (9) TMI 844

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....or the Appellant. Shri R.P. Disouza, Authorised Representative, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Respondent M/s. Valson Industries is a job worker undertaking various processes in respect of based yarn supplied by one M/s Virender Processors P. Ltd. The sai....

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....e benefit to the respondent on the ground of limitation by observing as under : "Further, since the benefit of exemption under Notification No. 214/86 has been claimed by M/s. Virender Processors P. Ltd. through their undertaking, if any irregularity has been noticed at all, the duty can be demanded only from the manufacturer claiming the benefit, i.e. M/s. Virender Processors Pvt. Ltd., and no....