2000 (8) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. I, New Delhi, in the case of a job worker paying duty based on trader's declared value of grey fabric, dismissed Revenue's challenge against setting aside the penalty. The Tribunal ruled that job worker cannot be penalized for trader's misdeclaration of value, following the decision in Ujagar Prints case. The appeal by Revenue was found to be devoid of merit and was dismissed.