2016 (12) TMI 990

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....hudesai Supdt. (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in- Appeal No.AT/388/M-II/2005 dated 25.07.2005. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides, we find that the issue in this appeal is regarding non-inclusion of value of shrinkage for discharging the Central Excise duty by the appellant f....

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....gations in the show cause notice are incorrect as the price lists declarations submitted were indicating the assessable value as cost of raw material + job charges+ 10% of cost of raw material plus job charges. it is her submission that this factual submission is not controverted to by the lower authorities. She would submit that the Apex Court in the case of Ujagar Prints 1989 (39) ELT 493 has se....

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....t ET mere omission and various circulars and decisions holding a particular view during the material period if followed, it cannot be considered as mis-statement or suppression. 5. Learned departmental representative would that for discharging duty liability by the job processor, the assessable value should be the value of pre-shrunk fabrics and the job charges. In the case in hand, undisputedly ....

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.... has taking a consistent stand before the lower authorities that assessable worked by them would take care of the value which is sought to be included in the impugned orders. We note that the lower authorities have not disputed the assessable value as is filed by the appellant in the price declaration and the processed fabrics were cleared on payment of duty on that value. The claim of the appella....