2000 (9) TMI 135

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..... nt manufacturers. On a visit to the factory premises by the Central Excise Officers, it was observed that the grey fabric sent by M/s. Ratnagiri (I) Ltd. were processed by the appellant and sent to the Merchant manufacturers under their invoice on payment of duty. From the invoice it came to notice that the assessable value shown therein in respect of processed man made fabrics was lower than the .....

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..... orker to get the prices declared by the traders verified before declaring the same to the Department and paying duty on the prices so declared. The Commissioner (Appeals) relied on the decision of the Tribunal in the case of Omkar Textile Mills Ltd. v. CCE - 1999 (107) E.L.T. 787 (Tri.) and observed that the adjudicating authority has failed to establish any fraud, collusion, wilful suppression of .....

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..... that the Commissioner (Appeals) has no authority or discretion under the law to set aside the penalty imposed particularly when he has upheld duty evasion pertaining to the application of extended period under Section 11A. The ld. Advocate for the Respondents on the contrary has relied on the following decisions of the Tribunal, in which the appeals of the same appellant Commissioner have been di .....

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