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TMI Blog2018 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- There is no dispute on the fact that the goods impugned in the present case were undervalued as the cost of raw material was wrongly intimated by the principal to the appellant. Time limitation - Held that:- In this case, the appellant were very much in the knowledge regarding the actual cost of the raw material which is appearing in the bills of entry. Therefore, even if the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the goods adopted is on the basis of cost data provided by the principal. On investigation, it was revealed that the principal have provided incorrect data of cost accordingly, the goods were undervalued. The department has issued demand of differential duty which was confirmed by the Adjudicating Authority. On an appeal filed by the appellant before the Commissioner (Appeal), who upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob work goods. He placed reliance on the following judgments:- (a) CCE vs. Lajya Dyeing & Bleaching Works - 2008 (224) ELT 345 (SC). (b) Nikharka Dyg. & Ptg. vs. CCE - 2006 (193) ELT 307 (Tri. Mumbai). (c) Shreeji Prints Pvt. Limited vs. CCE, Surat - 2008 (231) ELT 171 (Tri. Ahmd.) (d) Vishnu Dyeing & Printing Works vs. CCE - 2008 (231) ELT 369 (Tri. Mumbai) (e) Madhu Tex Industries Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lued as the cost of raw material was wrongly intimated by the principal to the appellant. Now the only issue is of limitation. We find that the appellant have been availing Cenvat credit on the strength of bills of entry of raw material belonging to principal. In this case, the appellant were very much in the knowledge regarding the actual cost of the raw material which is appearing in the bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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