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TMI Blog2018 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the fabric by merchant manufacturer and there is no legal requirement showered on the processor to verify the correctness of the declarations furnished by owners - the extended period cannot be invoked. The demand is barred by limitation - appeal allowed - decided in favor of appellant. - APPEAL Nos. E/59455/2013 & 55141/2014-EX[SM] - A/52411-52412/2018-SM[BR] - Dated:- 22-6-2018 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was entitled to the credit of duty paid on the raw materials which were being processed by them and the merchant exporter were availing the deemed credit. 3. Upon above basis, proceedings were initiated against the appellant by way of issuance of a show cause notice dated 25.11.2004 alleging that they had availed excess deemed credit of ₹ 3,36,047/- on the export of the processed man made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. For the above proposition reliance stands place on the Tribunal's decision in the case of M/s Madhu Tex Industries Ltd., Shri Manohar R Punjabi vs. Commissioner of Central Excise, Thane-I reported at 2009-TIOL-985-CESTAT-MUM and in the case of Vishnu Dyeing Printing Works vs. The Commissioner of Central Excise, Mumbai reported at 2007-TIOL-1945-CESTAT-MUM 5. After hearing. th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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