2018 (7) TMI 847

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....ate) for Appellant(s) Shri K. Poddar & Shri S. Nathan (AR) for Respondent(s) ORDER Per: Archana Wadhwa As per facts on record the appellant is engaged in the processing of Man Made Fabrics for and on behalf of Merchant Exporters. The value of the said fabrics was being declared by the appellant on the basis of cost of the raw material provided by the merchant exporters. 2. As per th....

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....cs shows by the said merchant exporter was on the higher side. The proceedings resulted in passing of the present impugned orders confirming demands and imposing penalties. Hence the present appeal. 4. Learned advocate Ms. Rinki Arora appearing for the appellant assails the impugned orders on the ground of limitation by submitting that whatever cost was declared by the merchant exporter, the sa....

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....11.2004 for the period 2002 i.e., by invoking the longer period of limitation. The Tribunal in the above referred cases has dealt with an identical issue and has observed that job workers doing processing of fabrics received from merchant manufacturers cannot be held responsible for mis-declaration of the value of the fabric by merchant manufacturer and there is no legal requirement showered on th....