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TMI Blog2008 (1) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... on record showing involvement or knowledge on the part of the present processors as regards lower value adopted by the merchant-manufacturers - There is nothing on record to show that they were aware of the undervaluation of the goods by the merchant manufacturers - demand barred by limitation. X X X X Extracts X X X X X X X X Extracts X X X X ..... that the value of grey fabrics shown in the invoices issued by M/s. RSM was on the lower side, thus resulting in short payment of duty at the hands of processor. Accordingly, proceedings were initiated for confirmation of differential amount of duty and imposition of penalty, which are resulted in passing of the impugned order. 3. After going through the impugned order, we find that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in case of Vishnu Dyeing & Printing Works v. CCE, Mumbai - 2008 (221) E.L.T. 369 (Tribunal) = 2007 (83) RLT 199 (CESTAT-Mum). The Tribunal in the said decision has taken note of the Larger Bench's decision of the Tribunal in case of Bhilwara Processors as reported in 2002 (146) E.L.T. 455 (Tri.-LB) = 2002 (53) RLT 662 (CEGAT-LB), laying down that the job workers cannot escape the liability to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods by the merchant manufacturers. As such, by adopting the ratio of the above decision, we hold the demand in the present case also to be barred by limitation.
5. Accordingly, the impugned order confirming duty against the appellant and imposing penalty upon them is set aside and all the appeals are allowed with consequential relief.
(Pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
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