2000 (8) TMI 152

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....per : Justice K. Sreedharan, President]. - By order-in-appeal No. 312(KDT)CE/JPR-II/2000, dated 28-3-2000, Commissioner (Appeals) set aside the penalty imposed on the respondent by the adjudicating authority. Revenue challenges this order passed by the appellate authority. Short facts necessary for the disposal of the appeal are as follows : Respondent is a job worker doing work on grey fabric ....

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....Rules and also directed to pay a sum equal to the duty alleged to have been evaded under Section 11AC of the Act. 2. In the decision of the Supreme Court in Ujagar Prints Etc. Etc. v. Union of India & Others [1989 (39) E.L.T. 493 (S.C.)], their Lordships observed "If the trader, who entrusts cotton or man-made fabric to the processor for processing on job work basis, would give a declaration to....