2008 (8) TMI 896 - HC - Central Excise

Assessee, job worker, engaged in processing of fabrics concessional rate of duty paid on man made fabrics containing polyster below 70% - the issue squarely covered by the decision in the case of COMMISSIONER OF C. EX., MUMBAI Versus LAJYA DYEING & BKEACHING WORKS 2008 (2) TMI 41 - SUPREME COURT , where it was held that there is no legal requirement for processors to verify the correctness of declaration furnished by owners. Also, there is no proof of collusion between the supplier and the assessee - appeal dismissed.

Summary

The High Court of Bombay rejected the appeals as there was no proof of collusion between the supplier and the assessee, citing a Supreme Court judgment. (2008 (8) TMI 896 - BOMBAY HIGH COURT)