2000 (8) TMI 152

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..... 0, Commissioner (Appeals) set aside the penalty imposed on the respondent by the adjudicating authority. Revenue challenges this order passed by the appellate authority. Short facts necessary for the disposal of the appeal are as follows : Respondent is a job worker doing work on grey fabric supplied by the traders. He was paying duty on the materials worked upon by him on the basis of the value .....

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..... he Act. 2. In the decision of the Supreme Court in Ujagar Prints Etc. Etc. v. Union of India Others [1989 (39) E.L.T. 493 (S.C.)], their Lordships observed "If the trader, who entrusts cotton or man-made fabric to the processor for processing on job work basis, would give a declaration to the processor as to what would be the price at which he would be selling the processed goods in the market .....

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..... ice of the grey fabric given by the trader for job work, the assessee, job worker, paid the differential duty. He cannot be penalised for the wrong declaration made by the trader. In this view of the matter, we do not find any ground for interfering with the order passed by the Commissioner. It, therefore, follows that the appeal filed by the Revenue is devoid of any merit. It is, accordingly dism .....

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