2008 (9) TMI 844

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..... a, Authorised Representative, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Respondent M/s. Valson Industries is a job worker undertaking various processes in respect of based yarn supplied by one M/s Virender Processors P. Ltd. The said yarn was undertaken under proper authen .....

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..... f limitation by observing as under : "Further, since the benefit of exemption under Notification No. 214/86 has been claimed by M/s. Virender Processors P. Ltd. through their undertaking, if any irregularity has been noticed at all, the duty can be demanded only from the manufacturer claiming the benefit, i.e. M/s. Virender Processors Pvt. Ltd., and not from the job worker, the appellants in this .....

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..... are contained in the order of appellate authority of adjudicating authority do not stand effectively rebutted by Revenue in their memo of appeal. When the movement of the goods was admittedly on the basis of the documents and with due permission of the authority, no mala fide can be attributed to the respondent and in our view, the benefit of limitation stand rightly extended to the respondent. .....

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