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TMI Blog2011 (1) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... r knew or deliberately failed to declare the correct cost of grey fabrics and there is no legal requirement for the processors to verify the correctness of the declaration furnished by the owners, in the absence of evidence showing misdeclaration of value by the respondent processor in connivance with the supplier, the job worker/processor cannot be saddled with the demand on the ground that the value declared by them was low. The ratio of these judgements squarely apply to the facts of the present case, order of the lower appellate authority set aside and allow the appeal of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. The allegation is that they had undervalued the processed fabrics by suppressing the actual value of the grey fabrics with intention to reduce the assessable value of the fabrics processed and finished, thereby evading duty amounting to Rs.70,147/-. The allegation is based on the statements given by the various merchant manufacturers wherein they agreed that the assessable values in the declarations given by them are lower than the cost of the grey fabrics. Since the duty liability is discharged by the job worker/processor, it was their responsibility to pay the correct duty and hence, the charge of undervaluation and attempt to evade payment of duty. Defence of the appellant is that they had not indulged in any undervaluation as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 298 (Tri-Ahmed), vi) Shreeji Prints Pvt Ltd., Vs. CCE, Surat, 2008 (231) ELT 171 (Tri.-Ahmed), vii) CCE, Surat Vs. Arochem Industries, 2008 (231) ELT 173 (Tri-Ahmed) viii) Vishnu Dyeing & Printing Works Vs. CCE, Mumbai 2008 (221) ELT 369 (Tri-Mumbai) upheld by the Hon ble Bombay High Court 2009 (238) ELT A-84. 3. On the other hand, the Ld. DR argues that the process being in the business should have known that the value of grey fabrics declared to them were undervalued and since the liability to pay the duty is on them, it is their responsibility to ascertain the true value of the grey fabrics received for processing and discharge the duty liability. 4. We have carefully considered the submissions made by both sides. It is undisp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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